“权力义务对等”原则在科研经费管理法律制度中的体现——以财政项目资金为视角

发布时间：2018-03-20 14:52

本文选题：权利义务对等　切入点：科研经费　出处：《财会月刊》2017年25期 　论文类型：期刊论文

【摘要】：我国目前的科研经费管理法律制度存在一些不足甚至是缺失。违规违法使用科研经费的事件被多次曝光,反腐倡廉将多年积压的科研资源配置理念及经费管理制度中存在的问题暴露出来。认清科研经费属于"项目制"资金的本质是建构科学合理的科研经费管理法律制度的前提。同时应当将"权利义务对等"的理念贯穿于科研经费管理法律制度之中,以科研项目设立机构、科研项目监督机构以及课题组三者的权利义务配置来建构具体的法律制度。
[Abstract]:There are some deficiencies or even deficiencies in the current legal system of scientific research funds management in China. The illegal use of scientific research funds has been exposed many times. Combating corruption and advocating honesty exposed the problems existing in the concept of allocation of scientific research resources and the system of fund management. To understand the essence of scientific research funds belongs to "project system" is to construct scientific and reasonable scientific research funds management law. The premise of the system. At the same time, the concept of "equal rights and obligations" should be run through the legal system of the management of scientific research funds. The specific legal system is constructed by the allocation of the rights and obligations of the scientific research project establishment institution, the scientific research project supervision organization and the research group.
【作者单位】：西南政法大学经济法学院;
【基金】：国家社科基金项目“财税体制改革法治化建构研究”(项目编号:14BFX097) 中国法学会部级课题“科研经费管理法律规制研究”[课题编号:CLS(2015)C43] 西南政法大学研究生科研创新计划博士重点项目“税法的回应性研究——形式法治与实质法治的冲突与协调”(项目编号:XZYJS2015019)
【分类号】：D922.17

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