| 国丽娜.基于法人责任的科研经费管理——以美国国家科学基金会为例[J].全球科技经济瞭望,2014,29(7):54~58 |
| 基于法人责任的科研经费管理——以美国国家科学基金会为例 |
| Management of S&T Funding Based on the Grantee’s Legal Liability—A Case Study of the U.S.National Science Foundation |
| 修订日期：2014-02-26 |
| DOI：10.3772/j.issn.1009-8623.2014.07.010 |
| 中文关键词: 美国国家科学基金会；科研经费管理；课题承担单位；法人责任 |
| 英文关键词: U.S. National Science Foundation；S&T funding management；the grantee；legal liability |
| 基金项目: |
| 作者 | 单位 | | 国丽娜 | 中国科学技术部科技经费监管服务中心；中国科学技术大学 |
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| 中文摘要: |
| 明确受资助机构在科研经费使用过程中的职责，是提高科研经费的使用效益的有效保障。美国国家科学基金会（NSF）主要资助基础研究，对科研经费的监督管理经过多年的发展已经达到比较成熟的阶段。NSF 是以基于绩效的经费管理模式进行资助管理，以绩效为衡量标准制定了详细的管理规则来规范课题负责人以及受资助机构的权责，其具体措施包括：通过统一会计系统和审核财务管理能力，来保证受资助单位有能力核算和更好地管理联邦经费；建立快递通道，使之能快速及时地处理经费管理过程中的各类事项；根据课题进度，按需拨付资金；通过快速通道建立课题任务、经费动态调整机制和终止机制；加强对结余资金的管理；建立季度财务报告制度，并基于此形成最终财务支出报告。期望所做介绍为我国通过强化课题承担单位法人责任来加强科技经费管理提供借鉴。 |
| 英文摘要: |
| Sound and efficient management of research organization is the key to successful funds management of S&T program. The U.S. National Science Foundation (NSF) which mainly supports the basic research has reached a more mature stage on the supervision and management of S&T funds and practices after years of development. NSF management is based on the performance of the funds, and has developed a detailed management rules to regulate powers and responsibilities of the Principal Investigators/
Project Directors and research organizations. The specific measures include: a unified accounting and auditing system to ensure that each research organization has the ability to better manage federal funds; established the NSF FastLane System, so that it can quickly and timely process all types of funds management issues; disbursement of funds by task requirements; established task dynamic adjustment and termination mechanism via the FastLane System; strengthening management of the remaining funds; establishing quarterly financial reporting system, and based on which forming a final financial expenditure reports. We expected to provide reference for our science and technology funds management department or agency through the introduction. |
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