预算管理视角下科研项目智力投入参与分配研究

发布时间：2019-04-07 20:17

【摘要】：科研项目智力投入参与分配关系到科研预算的执行、科研队伍的发展,更关系到国家创新驱动战略的实现。以前的科研经费管理制度,将在职科研人员排除在科研经费分配主体外,束缚了科研人员,制约了科研创新。从预算角度看,智力投入参与分配需要从科研项目预算改革入手,明确科研项目智力投入分配框架,完善科研部门预算编制依据,合理安排科研项目的预算结构,正确选择劳动报酬的具体形式,编好部门预算。对以竞标方式产生、并以个人承担为主的科研项目,科研人员的智力投入以"劳务费用"编入项目预算;当科研项目主要由科研机构承担时,在职科研人员的智力投入在人员经费的"绩效工资"中编列。
[Abstract]:The participation of intellectual input in scientific research project is related to the execution of scientific research budget, the development of scientific research team, and the realization of national innovation-driven strategy. In the past, the management system of scientific research funds excluded the in-service scientific research personnel from the main body of the allocation of scientific research funds, restricted the scientific research personnel and restricted the innovation of scientific research. From the point of view of budget, it is necessary to start with the budget reform of scientific research project, define the distribution frame of intellectual input of scientific research project, perfect the basis of budgeting of scientific research department, and arrange the budget structure of scientific research project reasonably. Correctly choose the specific form of labor compensation, prepare the departmental budget. For scientific research projects that are produced by competitive bidding and are mainly undertaken by individuals, the intellectual input of scientific researchers is budgeted in the form of "labor costs"; When the scientific research project is mainly undertaken by the scientific research institution, the intellectual input of the on-the-job scientific research personnel is included in the "performance wage" of the personnel funds.
【作者单位】：广西财经学院;
【分类号】：F124.3;F812.45

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