科研项目预算管理优化研究：问题聚焦与实践突破

Optimization Research on Budget Management of Scientific Research Projects: Problem Identification and Practical Breakthroughs

关键词:  科研项目  预算管理  零基预算  优化

Key words:  Scientific research projects  Budget management  Zero-based budgeting  Optimization

摘要:

在"十四五"科技创新规划纵深推进的背景下，我国科研项目预算管理正经历从"基数增长"向"零基重构"的范式转型。本研究基于97个省级以上科研项目的预算编制数据，采用质性访谈与量化分析相结合的方法，系统梳理科研项目预算管理中的关键问题，经卡方检验验验证问题分布显著性，揭示出预算编制经验依赖与主观决策、绩效目标设置精确性不足、跨周期项目管理效能衰减三大核心问题，其根源在于传统预算模式与科研活动长周期、高不确定性特征存在结构性矛盾。合理的预算管理能够促进科研资源的高效配置，使资金能够在项目不同阶段得到最优化利用。本文系统梳理了科研项目预算管理中的主要问题，提出以零基预算理念重构预算编制逻辑、以分类评价体系破除科研创新约束、以动态核算机制弥合周期错配的系统性优化路径。

Abstract:

Under the background of the comprehensive advancement of the"14th Five-Year" science and technology innovation plan, China's research project budget management is undergoing a paradigm shift from "base growth" to "zero-based reconstruction." This study, based on the budget preparation data of 97 provincial and above research projects, adopts a combined method of qualitative interviews and quantitative analysis, systematically sorts out the key issues in research project budget management, verifies the significance of problem distribution through chi-square test, and reveals three core issues: experience dependence in budget preparation and subjective decision-making, insufficient accuracy in setting performance objectives, and the attenuation of cross-period project management efficiency. The root cause lies in the structural contradiction between the traditional budget model and the long-term, high-uncertainty characteristics of scientific research activities. Rational budget management can promote the efficient allocation of scientific research resources, ensuring that funds are optimally utilized at different stages of the project. This paper systematically reviews the main issues in research project budget management and proposes a systematic optimization path, including reconstructing the budget preparation logic with the zero-based budget concept, breaking the constraints on scientific innovation with a classified evaluation system, and bridging the systematic mismatch of cycles with a dynamic accounting mechanism.