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分析,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,并提出了相应的优化策略。

Abstract:

Under the in-depth advancement of the "14th Five-Year Plan" innovation-driven development strategy, China's scientific research project budget management is undergoing a paradigm shift from "base growth" to "zero-based restructuring." Based on budget preparation data analysis of 97 provincial-level and above scientific research projects (sample period: 2021–2025), this study identifies three core issues: experience-dependent and subjective decision-making in budget formulation, insufficient precision in performance target setting, and declining efficiency in cross-cycle project management. These problems stem from structural contradictions between traditional budgeting models and the long-term, high-uncertainty characteristics of scientific research activities. Effective budget management can optimize the allocation of scientific research resources, ensuring funds are utilized most efficiently across different project phases. This paper systematically analyzes key challenges in budget management and proposes corresponding optimization strategies.