美国政府科技经费监督与绩效评价

S＆T Investment Supervise and Performance Assessment in U.S.

美国的科研经费同其他类别的联邦经费一样，由经法律授权的机构按照统一的原则规定、审核标准和操作程序进行监督和评估。如何保证联邦经费的使用效率和效果，保护纳税人的利益，是美国政府一直在努力探索的问题。本文重点研究美政府实施经费监督和对联邦机构及联邦计划进行绩效评价的机制和方法，并以美国立卫生研究院项目监管实践为例做具体分析，旨在为我国经费监管和机构及项目绩效评价提供参考依据。

U.S. S＆T investment must be supervised and assessed by the authorized institution based on principle, audit standard and operating procedure. How to ensure efficiency and effectiveness of investment and protect interests of taxpayers are challenges for U.S. government. This paper focuses on mechanism and method of the U.S. government to supervise the use of S＆T investment, and takes the NIH＇s case as example for Chinese reference.