Research on Financial Management of Scientific Research Funds under the Background of Decentralization

This paper discussed the evolution of the policy of “decentralization, management and service” of scientific research from the aspects of budget management, equipment procurement, overhead costs and labor expenses. It put forward suggestions from the aspects of optimizing the budget management system, improving internal control management and strengthening the supervision and inspection of the project funding process in view of the existing problems in the current scientific research fund management, such as system support, performance management and service awareness.