安徽省财政科技支出绩效评价

发布时间：2018-08-20 14:22

【摘要】：科学技术的进步对一国经济社会的发展起着不可估量的作用,而科技进步又离不开科技投入。科技活动作为一种公共产品,仅依靠市场来进行资源配置,将会导致市场市场失灵,公共财政应发挥其应有的职能作用,支持科技活动发展,一方面投入相应的财政资金,另一方面引导社会其他资源投入科技活动,充分发挥其职能作用。当前,我国经济发展保持着较高的速度,在追求高速发展的同时,要更加注重经济发展的质量。财政科技支出及其绩效的提高有利于促进技术创新及产业结构的优化。安徽省位于华东地区,是全国第二个开展创新型省份试点工作的省份,但其经济发展与科技水平始终落后于其他华东地区省份。近年来,安徽省政府对科技活动的投入虽然保持着较高增速,但是其效果极其有限,评价财政科技支出的绩效问题成为亟待解决的问题之一,公众也越来越关注安徽省的财政科技支出的问题。摆在安徽省面前最为现实的问题是要想摆脱其经济科技水平落后的局面,就必须增强其科技创新能力,建设科技创新推动经济发展的机制,安徽省政府应加强对财政科技支出的监督与管理,要充分利用其绩效评价结果,让其成为公共财政支出管理的主要环节及有效的政策评价工具。评价安徽省的财政科技支出的绩效,并通过评价结果发现其中所存在的管理无效率、支出结构不合理及整体支出规模不足等问题,提高安徽省的财政科技支出的绩效,这对提高安徽省的技术创新能力、科技发展水平、经济发展水平及人民生活质量有着积极的作用。本文基于文章的有关研究背景及国内外相关研究与文献综述,通过对财政科技支出的相关概念进行界定,并在有关的理论基础上,首先,通过收集安徽省财政科技支出的相关数据对其发展现状加以分析,具体从安徽省总体科技水平的现状、安徽省财政科技支出规模与结构的现状两个层面来分析;其次,在前面现状分析的基础上,分别利用了数据包络分析法和Malmquist生产效率指数法从静态和动态两个方面来评价安徽省财政科技支出的绩效,又各自从时间和地区的角度进行具体分析;最后,在文章实证分析的基础上,发现安徽省财政科技支出绩效存在的问题:(1)安徽省财政科技支出的总额相对不足,且其结构有待进一步优化;(2)安徽省的科研成果转化率较低;(3)企业尚未发挥其创新主体的作用;(4)安徽省财政科技支出尚未形成稳定的投入机制;(5)安徽省财政科技支出缺乏有效的监督管理制度。本文立足于安徽省的实际,就所发现的问题具体提出了改善安徽省财政科技支出绩效的相关政策建议:(1)加大安徽省财政科技支出力度,优化其结构;(2)改进科技成果的转化率,加速向现实生产力转化;(3)明确政府的科技投入职能,充分发挥政府的引导作用;(4)完善财政科技支出制度,创新财政科技支出的方式;(5)完善财政科技支出的监督管理制度。
[Abstract]:The progress of science and technology plays an inestimable role in the development of a country's economy and society, and the progress of science and technology can not be separated from the input of science and technology. At present, China's economic development has maintained a high speed. While pursuing high-speed development, we should pay more attention to the quality of economic development. The improvement of financial expenditure on science and technology and its performance is conducive to promoting technological innovation. Anhui Province is located in the eastern part of China. It is the second province to carry out the pilot work of an innovative province, but its economic development and scientific and technological level has always lagged behind other provinces in eastern China. The performance of the financial expenditure on science and technology has become one of the problems that need to be solved urgently, and the public has paid more and more attention to the financial expenditure on science and technology in Anhui Province. The government of Anhui Province should strengthen the supervision and management of financial expenditure on science and technology, make full use of its performance evaluation results, and make it the main link of public expenditure management and an effective policy evaluation tool. The problems of unreasonable rate, unreasonable expenditure structure and insufficient overall expenditure scale can improve the performance of financial expenditure on science and technology in Anhui Province, which plays a positive role in improving the technological innovation ability, the level of scientific and technological development, the level of economic development and the quality of life of the people in Anhui Province. Literature review, through the definition of the relevant concepts of financial expenditure on science and technology, and on the basis of relevant theoretical basis, first of all, through the collection of relevant data on financial expenditure on science and technology in Anhui Province to analyze its development status, specifically from the overall level of science and technology in Anhui Province, Anhui Province, the scale and structure of financial expenditure on science and technology in two levels of the status quo Secondly, on the basis of the previous analysis of the status quo, this paper uses data envelopment analysis and Malmquist productivity index method to evaluate the performance of Anhui Province's financial expenditure on science and technology from both static and dynamic aspects, and makes specific analysis from the perspective of time and region. Finally, on the basis of the empirical analysis of the article, the paper issued The problems existing in the performance of financial expenditure on science and technology in Anhui Province are: (1) the total amount of financial expenditure on science and technology in Anhui Province is relatively insufficient, and its structure needs to be further optimized; (2) the transformation rate of scientific research achievements in Anhui Province is low; (3) the enterprises have not yet played their role as the main innovator; (4) the financial expenditure on science and technology in Anhui Province has not yet formed a stable input mechanism; (5) Anhui Province has not Based on the actual situation of Anhui Province, this paper puts forward some policy suggestions to improve the performance of financial expenditure on science and technology in Anhui Province: (1) to increase the intensity of financial expenditure on science and technology in Anhui Province, and to optimize its structure; (2) to improve the transformation rate of scientific and technological achievements, and to speed up the realization. Productivity transformation; (3) Define the government's scientific and technological input function, give full play to the government's guiding role; (4) Perfect the system of financial expenditure on science and technology, innovate the way of financial expenditure on science and technology; (5) Perfect the supervision and management system of financial expenditure on science and technology.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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