新型科研机构财政支持科研经费的绩效管理路径探索

RESEARCH ON THE PATH OF PERFORMANCE MANAGEMENT OF FINANCIAL SUPPORT FOR SCIENTIFIC RESEARCH FUNDS IN THE NEW-TYPE OF SCIENTIFIC RESEARCH INSTITUTES

关键词:  新型科研机构  科研经费  绩效评价  路径探索

Key words:  the new-type of scientific research institutes  scientific research funds  performance evaluation  path exploration

摘要:

新型科研机构要实现促进科技成果转移转化、推动科技创新和经济社会发展深度融合的发展目标，需要在如何使用好财政支持科研经费上下功夫，高度重视绩效管理工作。在法律支持的环境下，加大改革创新力度，构筑起完善、公正、严格、可操作性强的预算制度和工作体系，从而为其高水平开展科技创新提供坚实基础和制度保障。新型科研机构需要进一步加深对绩效评价的认识与理解，找到当前存在的主要问题或难点，创新评价路径，对项目支出进行多维度评价，分析总结财政资金对科技创新、人才培养及成果转化的具体效益，为其下年度财政预算提供更加精确的数据支持，以期实现财政资金的科学合理调配。同时，要通过项目支出的绩效评价，从源头上防范资金使用风险，使财政资金的管理更加透明化、科学化^［1］。

Abstract:

To achieve the objective of promoting the transformation of scientific and technological achievements and integrating scientific and technological innovation with economic and social development, the new type of scientific research institutes need to make good use of financial support for scientific research funds and attach great importance to performance management. To promote reform and innovation in a legally supported environment, a robust, equitable, rigorous, and functional budget and operational system needs to be established. And this will provide a solid foundation and institutional support for high-level scientific and technological innovation. The new type of scientific research institutes need to deepen their understanding of performance evaluation, identify current issues, innovate the evaluation methods, conduct multi-dimensional evaluations of project expenditure, and analyze the concrete benefits of financial funds on scientific and technological innovation, personnel training, and achievement transformation. This provides more accurate data to support the next annual budget and enables a scientific and reasonable allocation of financial funds. On the other hand, evaluating project expenditure performance is able to prevent the risk of funds misuse from the source, ensuring transparent and scientific financial management.