新形势下基础性科学事业单位预算管理的实践探讨

Study on the Budget Management of Scientific and Technical Funds in Institutions of Scientific Research

近年来科技部、财政部先后颁布了"973计划"、"863计划"等新的专项经费管理办法。新形势下这些规定的出台使得部门预算改革中基本支出与项目支出在结构上更加合理,功能和支出分类上更加明确,部门预算更加细化。同时也使科学事业单位的财政制度环境和管理要求发生了较大变化。本文讨论了单位预算管理的工作转变和新制度下存在的问题,对单位预算管理顺应预算制度改革提出了建议,并就新形势下科学事业单位如何加强单位预算管理,以及ARP所级财务管理系统在单位预算管理中的应用进行了探索研究。

New regulations of special funds management on ＂973 program＂ and ＂863 program＂ have been issued by Ministry of Science and Technology and Ministry of Finance in recent years.These regulations are helpful to improve the structure between basic expenditure and program expenditure,clarify the function and expenditure classfication,and refine unit budget,while it also causes major changes of financial system environment and management in institutions of scientific research.This article discusses the transformation of unit budget management and issues raised under the new system,and gives suggestions on how to adjust to the budget system reform.It also studies on how to improve unit budget management for institutions of scientific research as well as its application in ARP institutional financial management system under new conditions.