| 郭丽红.基于预算科目视角的中央财政科研项目经费管理研究[J].中国科技资源导刊,2019,51(3):80~84 |
| 基于预算科目视角的中央财政科研项目经费管理研究 |
| Research on Fund Management of Central Financial Scientific Research Projects |
| 投稿时间：2019-04-30 |
| DOI： |
| 中文关键词: 科研项目经费；科研项目预算科目；支出经济分类科目；科技财力资源；财力资源管理 |
| 英文关键词: funding for scientific research projects, scientific research projects budget subjects, expenditure
economic classification subjects, science and technology financial resources, financial resources management |
| 基金项目: |
| 作者 | 单位 | | 郭丽红 | 中国科学技术信息研究所，北京 100038 |
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| 摘要点击次数: 1985 |
| 全文下载次数: 1517 |
| 中文摘要: |
| 中央财政科研项目经费作为重要的科技财力资源，其使用和管理水平的提升，对推动我国科技水平和创新
能力的提高具有重要意义。但实际操作中，由于适用对象范围的差异，以及为了体现科研项目的特殊性和便于科研项
目的管理，中央财政科研项目在预算、审计和综合绩效评价与管理（核算）环节分别使用预算科目体系和部门预算支出
经济分类科目体系，导致各环节之间数据衔接不畅。文章对中央财政科研项目预算科目和部门预算经济分类科目之间
的异同进行分析，建立映射表，以解决科研项目预算、核算和审计、综合绩效评价之间数据衔接不畅的问题，为推动
我国科技财力资源管理和使用实践的发展提供参考和借鉴。 |
| 英文摘要: |
| As important scientific and technological financial resources, the use and management level of the
central financial research project funding, are of great significance to promote the advancement of China's
science and technology and innovation capabilities. However, in actual operation, due to the differences in
the scope of applicable objects, and in order to reflect the particularity of scientific research projects and
facilitate the management of scientific research projects, the central financial research projects use the budget
subject system in the budget, audit and comprehensive performance evaluation and use the departmental
budget expenditure economic classification subject system in management (accounting), resulting in poor
data connection between the various links. In order to solve the problem of poor data connection, this paper
attempts to establish a mapping table by analyzing the similarities and differences between the central financial
research project budget subjects and departmental budget economic classification subjects. It provides reference
for promoting the development of China's science and technology financial resources management and use
practices. |
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