“放管服”背景下高校科研经费内部管理模式类型研究
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摘要
科研经费管理自主权扩大是高校"放管服"的重要内容之一。在"放管服"背景下,高校科研经费管理组织模式可以分为三种类型:学校职能部门构成的一级组织管理,学校职能部门与教学科研单位构成的二级组织管理,学校科研经费管理部门、二级教学科研单位和科研项目管理团队构成的三级组织管理。根据学校科研经费管理程序重心,可以分为:主要在审批管理和审计监督环节、主要在预算管理和绩效评价环节两种情况。把高校科研经费内部管理组织模式与程序模式进行组合可以得到六种高校科研经费内部管理模式类型。高校选择科研经费管理模式时主要应该考虑的因素是管理能力、科研项目和金额规模。
The expansion of the management autonomy of scientific research funds is one of the important contents of"devolve power, improve regulation and services"in colleges and universities. Under this background the organization model of scientific research funds management in colleges and universities can be divided into three types: the school functional departments constitute the first level of organization management, the school functional departments and the teaching and scientific research units constitute the second level, the school scientific research funds management departments, the second level teaching scientific research units and the scientific research project management teams constitute the third level. According to the center of the school scientific research funds management procedure, it can be divided into two aspects, which are mainly in the links of examination and approval management and audit supervision, and in the budget management and performance evaluation. Six kinds of internal management modes of university research funds can be obtained by combining internal management organization mode and procedure mode.When choosing the management mode of scientific research funds, universities should consider the factors such as management capability, scientific research project and the amount of money.
The expansion of the management autonomy of scientific research funds is one of the important contents of"devolve power, improve regulation and services"in colleges and universities. Under this background the organization model of scientific research funds management in colleges and universities can be divided into three types: the school functional departments constitute the first level of organization management, the school functional departments and the teaching and scientific research units constitute the second level, the school scientific research funds management departments, the second level teaching scientific research units and the scientific research project management teams constitute the third level. According to the center of the school scientific research funds management procedure, it can be divided into two aspects, which are mainly in the links of examination and approval management and audit supervision, and in the budget management and performance evaluation. Six kinds of internal management modes of university research funds can be obtained by combining internal management organization mode and procedure mode.When choosing the management mode of scientific research funds, universities should consider the factors such as management capability, scientific research project and the amount of money.
引文
[1]黄宇骁.高等教育政策的规范效力与法治化路径——兼论《“放管服”意见》的落实形式[J].高校教育管理,2017(4):38-46.
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[2]陈丰,许敏.高校科研经费“放管服”改革对策研究[J].教育财会研究,2017(3):40-43.
[3]陶元磊,韦法云.“放管服”下的高校科研经费风险管控——从管理会计视角出发[J].教育财会研究,2017(2):41-46.
[4]何利辉,贺娅洁.科研经费管理最新政策实施难点与对策分析[J].财政监督,2017(8):48-52.
[5]辛斐斐,范跃进.财政性科研经费管理:困境、根源及出路[J].国家教育行政学院学报,2017(4):28-33.
[6]张川,娄祝坤,王志成.科研经费管理效力及其影响因素的实证研究[J].科学学研究,2015(8):1193-1202.