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浅谈不同类别科研项目经费管理办法的差异性

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党的十八大后,按照"放管服"改革的要求,国家和地方先后出台了一系列以优化科研管理、提升科研绩效为目标的科研项目经费管理办法,为着力做好政策衔接与落实,文章对不同类别及新旧科研项目经费管理办法之间的差异进行分析,发现政策差异主要体现在:简化预算编制,精简合并预算科目;预算调整权进一步下放;提高间接费用比例,合理补偿人力资本支出;实施一次性综合绩效评价,减轻科研人员事务性负担.针对执行中存在的问题,从健全完善科技经费管理办法、全面落实科研财务助理制度、提升管理人员业务素质和能力等方面提出了加强科研项目经费管理的建议,切实为科技创新"松绑减负".
An Overview of the Differences in Funding Management Practices for Different Types of Research Projects
Following the 18th National Congress of the Communist Party of China,in line with the requirements of the"delegate power,manage better,and provide services"reform,both the central and local governments have successively issued a series of management methods for research project funds aimed at optimizing scientific research management and improving research performance.To ensure policy cohesion and implementation,this article analyzes the differences between various types of old and new research project fund management methods.The policy differences are mainly reflected in:simplifying budget preparation,streamlining and merging budget items;further delegating budget adjustment authority;increasing the proportion of indirect costs to reasonably compensate for human capital expenditures;implementing one-time comprehensive performance evaluations to reduce the administrative burden on researchers.In response to the issues encountered in implementation,suggestions are made to strengthen the management of research project funds from aspects such as improving the science and technology funding management methods,fully implementing the research financial assistant system,and enhancing the professional quality and capabilities of management personnel,in order to effectively"loosen the constraints and reduce the burden"for technological innovation.

Research projectsFund management systemDifferencesStreamlining and mergingDelegation of adjustment authority

王娜、张立平

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北京市农林科学院 北京 100097

科研项目 经费管理制度 差异性 精简合并 调整权下放

2024

农业科技管理
吉林省农科院 中国农业科技管理研究会

农业科技管理

影响因子:1.174
ISSN:1001-8611
年,卷(期):2024.43(5)