中文摘要：

国家自然科学基金委员会出台了新的资助项目资金管理办法，新形势下要求对自然科学基金项目的经费管理也要有新思路。本文通过对新的资金管理办法的解读，结合上海交通大学的具体做法，旨在说明建立一套新形势下的科研项目经费预算及管理机制和管理体系的重要性，以期提升科研经费管理服务水平，形成规范合理的管理制度和体系，保障自然基金的健康、良性、可持续发展。

英文摘要：

The new financial management policy was launched by the National Natural Science Foundation of China （NSFC）. The new situation requires new ideas for budget management of NSFC projects. This paper aims to show the importance of creating a budget and management system of scientific research pro- jects under the new situation, based on the understanding of the new policy and the practice at Shanghai Jiao Tong University. By which we expects to promote the management and service level of research funding, and to form the reasonable and standard management system, in order to guarantee the healthy, benign and sustainable development of NSFC.