高校科研经费管理中绩效支出管理办法制定和实施流程研究
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摘要
高校科研经费管理制度中原有的"劳务费"定义使得科研项目科研人员人力投入得不到合理补偿,这种现状应当是科研经费使用过程中诸多不合理现象的深层次制度的原因。近年出台的国家科研经费管理政策中出现的"间接费用"和"绩效支出"概念,为科研项目的依托单位实现科研经费科学管理提供了合法途径。在对各类新出台的科研管理政策整理分析的基础上,结合高校科研管理工作实际,给出了对科研工作人员合理进行劳务补偿和绩效激励的科研经费管理办法原则和流程示例,建立公开、透明、科学的项目考核评价机制,既要简便易行,又要规范科学,防止科研经费的违规滥用,同时注重科研经费的使用效益。绩效支出管理办法的科学制定和合理实施有利于充分调动科研人员的积极性,促进科研项目产出优秀成果。
In recent years,the notions of "indirect expense" and "performance incentive" appeared in the scientific research funds management policies published by the state,which provide legal ways to improve management of scientific research funds for the local academy and scientific research institutions whose researchers are undertaking scientific research projects appropriated by all kinds of government departments.Summary and analysis of newly published scientific research funds management policies are undertaken,combining the work experience in a local college institution's research department,some principles about how to compensate the researcher's labor are given on the basis of the latest state policies.This modal will be beneficial to arousing the enthusiasm of researchers,to increasing the efficiency of scientific research funds,and to promoting the scientific research projects to produce excellent results or even outstanding achievements.
In recent years,the notions of "indirect expense" and "performance incentive" appeared in the scientific research funds management policies published by the state,which provide legal ways to improve management of scientific research funds for the local academy and scientific research institutions whose researchers are undertaking scientific research projects appropriated by all kinds of government departments.Summary and analysis of newly published scientific research funds management policies are undertaken,combining the work experience in a local college institution's research department,some principles about how to compensate the researcher's labor are given on the basis of the latest state policies.This modal will be beneficial to arousing the enthusiasm of researchers,to increasing the efficiency of scientific research funds,and to promoting the scientific research projects to produce excellent results or even outstanding achievements.
引文
[1]全国哲学社会科学规划办公室.国家社会科学基金管理办法(2013年5月修订)[DB/OL].(2013-05-20).[2018-07-02]http://www.npopss-cn.gov.cn/n/2013/0520/c219644-2154-2088.html
[2]余应鸿,张学敏.建立高校科研课题管理中的监控机制探讨[J].科技管理研究,2008,(10):80-81,89.
[3]财政部、科技部.关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知(财教[2011]434号)[DB/OL].(2011-09-14)[2018-07-02].http://jkw.mof.gov.cn/zhengwuxinxi/zhengcefabu/201109/t-20110929_597475.html
[4]财政部、自然科学基金委.国家自然科学基金资助项目资金管理办法[Z].[2018-07-02].
[5]中共中央办公厅、国务院办公厅.关于进一步完善中央财政科研项目资金管理等政策的若干意见[Z].(2016-07-31)[2018-07-02].
[2]余应鸿,张学敏.建立高校科研课题管理中的监控机制探讨[J].科技管理研究,2008,(10):80-81,89.
[3]财政部、科技部.关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知(财教[2011]434号)[DB/OL].(2011-09-14)[2018-07-02].http://jkw.mof.gov.cn/zhengwuxinxi/zhengcefabu/201109/t-20110929_597475.html
[4]财政部、自然科学基金委.国家自然科学基金资助项目资金管理办法[Z].[2018-07-02].
[5]中共中央办公厅、国务院办公厅.关于进一步完善中央财政科研项目资金管理等政策的若干意见[Z].(2016-07-31)[2018-07-02].