Abstract
In recent years, with the all-round development of education and various scientific research work in colleges and universities in China, the funds for longitudinal scientific research in colleges and universities have been increased. In the stage of acceptance and audit inspection of longitudinal scientific research projects, the problem of budget and final accounts is more serious, among which is a prominent deviation problem. Therefore, the relevant management departments should stress the analysis of each problem in the budget and final accounts of longitudinal scientific research funds in colleges and universities at present. Based on budgeting, project optimization, subject control and other aspects, departments should focus on solving various problems and realize the optimal allocation of longitudinal scientific research funds in colleges and universities.
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