The youth fund contract system is to determine the total amount of funds, but it is not necessary to prepare a detailed expense account budget. In the process of scientific research, researchers can use and allocate funds according to actual needs, so that researchers can get rid of the complicated management system, put more energy into scientific research and release innovation vitality.

Before the implementation of the contract responsibility system, researchers are required to make a detailed calculation of the possible expenditures in the future before the start of the project, prepare budgets for different expense subjects, plan where and how the expenses will be spent, and require the follow-up expenses to be used in strict accordance with the budget.

This inflexible budget management method does not conform to the ever-changing scientific research work, explores the unknown reality, and increases the burden of scientific researchers.

Contract system measures:

1. Entrust all direct expenses except equipment expenses to the project undertaker.

2. On the reimbursement of travel expenses, it is proposed that "the science, technology and education departments should select some universities and scientific research institutes in due course to explore the pilot reform of domestic travel expenses reimbursement, and allow the project undertaker to implement the contract system for food subsidies, local transportation expenses and accommodation expenses that are difficult to obtain invoices".

3. In the management of overhead expenses, it is clear that "the budget preparation and payment method of overhead expenses should be reformed, and the project leader will no longer prepare the budget, and the project management department (unit) will directly approve and go through the formalities of fund payment, and the funds will be directly paid to the undertaker".