日本研究机构经费监管体系及其启示

Supervise ＆ Control System and Its Revelation of Japan Research Organiza-tion Funds

日本关于竞争性公共研究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。文章主要介绍日本文部科学省基于研究机构的公共研究经费监管准则，特别是研究机构控制环境、控制活动、信息沟通、监控措施、缺陷改正和报告制度等方面的具体规定。日本的经验可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。

As is well known that the supervision of Japan commonality research funds to sustain rivalrousness arrived at ripeness for many years development. This paper mainly introduce the rules of the supervise ＆ control of Japan commonality research funds, particularly the standards, assessment, deficiencies correction, and reporting of internal control. And then, it is used for reference to intensify the corporation responsibility of the units of taking on item to strengthen the management of S＆T outlay.