中美财政科技预算的比较与启示

Comparison and Enlightenment of the Science and Technology Budget of China and the United States

本文在介绍中美科技管理体系的基础上,重点剖析了美国R&D预算的编制方式与流程,反映出R&D预算在美国财政总预算中的重要性,编制方式和程序的严密性,预算监督和审核机制的完善性、有效性,以及R&D预算的科学性、与其他R&D统计数据之间的衔接性,对比说明中国确有必要建立R&D预算统计制度,增加R&D活动测度指标,丰富完善R&D统计体系,实现与国际R&D统计标准的接轨。

Based on the introduction of science and technology management system in China and the United States, the paper analyzes the compilation and process of the R＆D budget in United States, reflecting the importance of R＆D budget in fiscal revenue, the rigidity of the writing methods and procedures, the completeness and validity of the budget supervision and audit mechanism, the scientificity of the R＆D budget and its agreement with other R＆D statistical data. Compared with the science and technology budget in China, it is necessary to establish a R＆D budget statistics system to increase the R＆D activity index, to enrich and improve the R＆D statistical system, in line with international R＆D statistical standards in China.