本文選題：科研經(jīng)費 + 影響因素��； 參考：《科學(xué)學(xué)研究》2015年08期

【摘要】：加強(qiáng)科研經(jīng)費管理是建設(shè)創(chuàng)新型國家的重要環(huán)節(jié)。本文基于問卷調(diào)查的數(shù)據(jù),首次從制度效力、監(jiān)督效力和預(yù)算效力三個層面對現(xiàn)行科研經(jīng)費的管理狀況進(jìn)行評價,在此基礎(chǔ)上,實證考察了科研經(jīng)費管理效力的影響因素。結(jié)果表明,科研經(jīng)費的制度設(shè)計更可能影響監(jiān)督效力和預(yù)算效力;科研單位與科研管理部門加強(qiáng)監(jiān)管能力,有助于全面提升科研經(jīng)費的管理效力。值得注意的是,科研項目成本核算的難度并不是影響科研經(jīng)費管理效力的主要因素,除預(yù)算評審制度外,其對科研經(jīng)費其他方面的管理效力并不會產(chǎn)生顯著影響。此外,與預(yù)期不一致,現(xiàn)行"剛性"的科研經(jīng)費管理制度會在一定程度上抑制經(jīng)費擠占、挪用的行為,結(jié)果反而提高了預(yù)算效力。
[Abstract]:Strengthening the management of scientific research funds is an important link in building an innovative country. Based on the data of questionnaire, this paper evaluates the current management of scientific research funds from three aspects of system effectiveness, supervision effectiveness and budget effectiveness for the first time. On this basis, the paper empirically investigates the factors that affect the effectiveness of scientific research funds management. The results show that the system design of scientific research funds is more likely to affect the effectiveness of supervision and budget, and that strengthening the supervisory ability of scientific research institutions and scientific research management departments will contribute to the overall improvement of the effectiveness of management of scientific research funds. It is worth noting that the difficulty of the cost accounting of scientific research projects is not the main factor affecting the effectiveness of scientific research funds management, except for the budget evaluation system, it will not have a significant impact on the management effectiveness of other aspects of scientific research funds. In addition, the current "rigid" management system of scientific research funds will, to a certain extent, restrain the behavior of embezzlement and misappropriation of funds, thus increasing the effectiveness of the budget.
【作者單位】： 上海海事大學(xué)經(jīng)濟(jì)管理學(xué)院;國家審計署金融審計司;
【基金】：上海市科技發(fā)展基金軟科學(xué)研究項目(12692101900)
【分類號】：G311

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本文編號：1776777