国内外财政科技支出绩效评价理论研究综述及启示

Review of Theories on Science and Technology Fiscal Expenditure Performance Evaluation Home and Abroad and the Enlightenment

科学技术是第一生产力,科技对一国的经济社会发展起着重大的推动作用。科技发展离不开资金投入,财政科技支出是一国科技创新的重要资金来源之一,而做好财政科技支出的绩效评价工作有利于资金使用效率的提高。从国内外的理论研究成果来看,关于财政科技支出绩效评价的研究不断丰富。通过梳理和总结国内外的相关理论研究,为我国的财政科技支出绩效评价工作提供借鉴启示,从而有利于提高财政科技资金的使用效率,推动自主创新。

Science and technology are the primary productive forces, which play a significant role in a country＇s economic and social development. The development of science and technology depends on investment and the fiscal expenditure on science and technology is an important financial source for a country＇s technological innovation; the performance evaluation is conducive to the efficient use of fiscal funds. Researches on science and technology fiscal expenditure performance evaluation at home and abroad have been increasingly enriched. Through review and summarizing the related theories at home and abroad, this paper can provide reference and inspiration for the performance evaluation of fiscal expenditure on science and technology in China so as to improve the efficiency of the use of fiscal funds on science and technology and promote the independent innovations