本文選題：國(guó)家重點(diǎn)研發(fā)計(jì)劃資金 + 績(jī)效評(píng)價(jià)　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2017年15期

【摘要】：近年來(lái),國(guó)家重點(diǎn)研發(fā)計(jì)劃資金成為我國(guó)財(cái)政支出的重要方向之一。加強(qiáng)國(guó)家重點(diǎn)研發(fā)計(jì)劃資金的績(jī)效評(píng)價(jià),對(duì)于提高科研經(jīng)費(fèi)的使用效益,推動(dòng)科技創(chuàng)新具有重要意義。本文剖析了當(dāng)前國(guó)家重點(diǎn)研發(fā)計(jì)劃資金在績(jī)效評(píng)價(jià)方面存在的問(wèn)題,從評(píng)價(jià)的原則與制度、指標(biāo)體系、方法以及評(píng)價(jià)機(jī)制等方面提出了完善重點(diǎn)研發(fā)計(jì)劃資金績(jī)效評(píng)價(jià)體系的相關(guān)設(shè)想。
[Abstract]:In recent years, the national key R & D program funds have become one of the important directions of our financial expenditure. It is of great significance to strengthen the performance evaluation of the national key R & D program funds for improving the efficiency of the use of scientific research funds and promoting scientific and technological innovation. This paper analyzes the problems existing in the performance evaluation of the current national key R & D program funds, from the evaluation principles and systems, the index system, Methods and evaluation mechanism are put forward to improve the performance evaluation system of key R & D programs.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)政府會(huì)計(jì)研究所;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">中國(guó)會(huì)計(jì)學(xué)會(huì)重點(diǎn)課題“政府債務(wù)會(huì)計(jì)系統(tǒng)的構(gòu)建及風(fēng)險(xiǎn)分析研究”<2015KJA006>的資助
【分類(lèi)號(hào)】：F810.6
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本文編號(hào)：1853348