北京市属高校科研预算拨款研究

发布时间：2018-09-12 15:07

【摘要】：随着高等教育的发展,不断提升科研水平成为高校增加综合竞争力和深入挖掘发展潜力的重要支撑,因此各级地方政府对地方高校科研发展的关注度在不断增加,对科研的经费投入也表现出持续增长的态势。研究通过聚焦北京市属高校科研预算拨款,从绩效拨款的相关理论入手对北京市属高校预算拨款中涉及科研水平提升的经费项目和拨款方式进行了分析。研究指出当前的北京市属高校预算拨款体系中,没有明确的一般科研能力提升经费设置,对科研的投入多以项目申报的形式划拨。由于项目经费设置比例过高和经费使用限制过多等问题影响,再加上划拨方式尚没有明确将高校科研水平发展作为重要的因素进行考虑,所以整体来讲科研拨款还缺乏有效的经济激励效果。针对以上问题,研究通过文献研究法和对比分析的方法,参考和借鉴了英国高等教育拨款中的科研水平拨款,强调政府应当加强对高校科研发展的宏观调控引导,适度地增加对高校科研财政经费的投入,调整原有科研类别专项拨款的比例,建立更加合理、稳定的科研经费预算拨款机制;研究提出应当改革现有的拨款方式,通过引入绩效理念,增强高校在提升科研水平方面的责任意识与主动性。在此基础上,研究在现有北京市政府对北京市属高校投入总量不增加的基础上,给出了优化高等教育财政拨款的意见。建议对现行的基础拨款和项目拨款的比例进行重新的调整,明确在一般拨款中增加用于科研水平提升的经费,并根据科研活动规律将其划分为用于基础科研发展的一般科研预算拨款,以及通过引入绩效和市场化竞争机制的用于提升科研水平的拨款。这样有助于高校将科研预算拨款数额与高校科研水平发展相关联,在尊重科研规律的基础上,促进高校科研水平的提高。其中,创新点是提出了北京市属高校科研预算拨款的结构框架和拨款方法,能够为北京市属高校高等教育财政拨款提供理论指导和参考。
[Abstract]:With the development of higher education, increasing the level of scientific research has become an important support for colleges and universities to increase their comprehensive competitiveness and further tap their development potential. Therefore, local governments at all levels are paying more and more attention to the development of scientific research in local colleges and universities. Investment in scientific research also shows a sustained growth trend. By focusing on the budget allocation for scientific research in Beijing municipal colleges and universities, this paper analyzes the items and methods of the budget allocation of Beijing municipal colleges and universities related to the improvement of the level of scientific research from the perspective of the relevant theories of the performance allocation. The research points out that in the current budget allocation system of Beijing municipal colleges and universities, there is no clear setting of general scientific research ability to enhance the funds, and the investment in scientific research is mostly allocated in the form of project declaration. Due to the excessive proportion of project funds and too many restrictions on the use of funds, and the allocation method has not explicitly considered the development of scientific research level of colleges and universities as an important factor, Therefore, the overall scientific research funding is still lack of effective economic incentives. In view of the above problems, through the methods of literature research and comparative analysis, the paper refers to and draws lessons from the funding for scientific research in higher education in the United Kingdom, and emphasizes that the government should strengthen the macro-control and guidance to the development of scientific research in colleges and universities. Appropriately increasing the investment in the financial funds for scientific research in colleges and universities, adjusting the proportion of special funds allocated for scientific research in the original categories, establishing a more reasonable and stable mechanism for the budget and allocation of scientific research funds, and proposing that the existing allocation methods should be reformed. By introducing the concept of performance, we can enhance the sense of responsibility and initiative of colleges and universities in raising the level of scientific research. On this basis, on the basis of no increase in the total investment of Beijing municipal colleges and universities by the existing Beijing Municipal Government, the paper gives some suggestions on optimizing the financial allocation for higher education. It is recommended that the proportion of current basic and project allocations be readjusted and that funding for raising the level of scientific research be explicitly increased in the general allocation. According to the law of scientific research activities, it is divided into general research budget allocations for basic scientific research development, and funds for improving scientific research level by introducing performance and market-oriented competition mechanisms. In this way, it is helpful for colleges and universities to link the amount of scientific research budget allocation with the development of scientific research level in colleges and universities, and to promote the improvement of scientific research level of colleges and universities on the basis of respecting the laws of scientific research. Among them, the innovation point is to put forward the framework and method of the budget allocation for scientific research in Beijing municipal colleges and universities, which can provide theoretical guidance and reference for the financial allocation of higher education in Beijing municipal colleges and universities.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

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