魏巍+阮鹏+彭云

    [摘要] 科研项目的财务执行质量评价往往是项目结题验收时的一个薄弱环节，制订一套科学的评价方案有利于指导科技人员合理运用科研经费，促进科研实验的有效开展。文章分析了科研项目财务执行管理存在的问题与难点，提出了超支与结余评价，子项目之间的经费比例评价，项目验收方的容忍度评价，市场行情变化的评价，项目财务执行情况与实际完成情况评价等关键指标，同时建立了数学评价模型。

    [关键词] 科研管理；医院管理；科研项目；财务管理；定量评价

    [中图分类号] R197.32 [文献标识码] A [文章编号] 1673-7210(2017)08(c)-0170-04

    [Abstract] The financial quality evaluation of scientific research projects is often a weak link in the project acceptance， and the scientific evaluation method is helpful to guide the scientific and technical personnel to make reasonable use of scientific research funds and promote the effective development of scientific research work. This paper analyzes the problems and difficulties in the financial management of scientific research projects， and puts forward the indexes of overrun and balance evaluation， the proportion of each project， the evaluation of tolerance at the time of acceptance， the evaluation of market conditions， the evaluation of project completion and so on， meanwhile it establishes a mathematical evaluation model.

    [Key words] Scientific research management； Hospital management； Scientific research project； Financial management； Quantitative evaluation ......