随着国际科技竞争环境的变化，我国持续创新科技管理体制改革，科学事业单位向创新型机制体制演变。与此同时，随着科研项目的高速增长，科研经费管理中存在的问题也日益凸显，科研经费缺少全流程管理意识、预算管理存在信息不对称、科研人员财会监督意识淡薄，这些对科学事业单位科研资金的使用效能与财务监管水平提出了更高要求。该文从财会监督视角，基于J研究院的实践经验，切入全生命周期管理体系的构建，进一步探索科研经费监管模式，阐明财会监督在全生命周期项目经费管理中的重要意义，加强财会监督对科研经费的赋能效应。

In response to changes in the global technological competitive landscape, China has continued to reform its science and technology management system, with scientific research institutions evolving towards innovation oriented mechanisms and structures. At the same time, with the rapid growth in research projects, issues in the management of research funding have become increasingly apparent. These include a lack of awareness regarding end to-end management of research funds, information asymmetry in budget management, and a weak sense of financial accountability among researchers. These factors have placed higher demands on the efficiency of research fund utilisation and the standard of financial oversight within scientific research institutions. From the perspective of financial and accounting oversight, and drawing on the practical experience of J Research Institute, this paper examines the development of a full-lifecycle management system. It further explores models for the supervision of research funding, elucidates the significance of financial and accounting oversight in the full-lifecycle management of project funds, and highlights the empowering effect of such oversight on research funding.