中文摘要：

本文通过对科学基金财务管理相关文献进行归纳。研究显示,过去尤其是＂十二五＂以来,国家自然科学基金委员会按照财政管理的有关要求,结合基础研究规律和科学基金特点扎实稳步推进财务管理,取得了较为丰富的经验。同时,指出了科学基金财务管理存在的主要问题并进行原因分析。结合国际经验,建议编制科学基金财务管理＂十三五＂规划时,围绕注重过程管理等10个方面进行考虑和部署。

英文摘要：

This article summarized related literatures about the financial management of National Natural Science Foundation. According to the relevant requirements of financial management, National Natural Sci- ence Foundation promoted financial management based on fiscal regulations and science foundation charac- teristics. We have achieved abundant experiences in the past few years, especially during the 12th five-year period. At the same time, the main problems in the financial management were pointed out, and the rea- sons were analyzed. According to international experience, we put forward some suggestions at ten aspects such as process management on the financial management for the 13th five-year plan carried out by the Na- tional Natural Foundation of China.