科研经费管理效力及其影响因素的实证研究

发布时间：2018-04-20 07:12

本文选题：科研经费 + 影响因素　；参考：《科学学研究》2015年08期

【摘要】：加强科研经费管理是建设创新型国家的重要环节。本文基于问卷调查的数据,首次从制度效力、监督效力和预算效力三个层面对现行科研经费的管理状况进行评价,在此基础上,实证考察了科研经费管理效力的影响因素。结果表明,科研经费的制度设计更可能影响监督效力和预算效力;科研单位与科研管理部门加强监管能力,有助于全面提升科研经费的管理效力。值得注意的是,科研项目成本核算的难度并不是影响科研经费管理效力的主要因素,除预算评审制度外,其对科研经费其他方面的管理效力并不会产生显著影响。此外,与预期不一致,现行"刚性"的科研经费管理制度会在一定程度上抑制经费挤占、挪用的行为,结果反而提高了预算效力。
[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.
【作者单位】：上海海事大学经济管理学院;国家审计署金融审计司;
【基金】：上海市科技发展基金软科学研究项目(12692101900)
【分类号】：G311

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