摘要
针对我国科研经费管理中的问题，从制度层面入手展开讨论。首先梳理了中美两国当前科研经费管理规定及其特点，从经费结构、适用范围、开支款项等方面进行对比；随后，分析了我国当前管理办法中存在的不足，认为我国经费管理规定在制度框架设计、经费预算编制、开支核销等方面还有待改进，并提出了有针对性的政策建议。
The management problems of scientific research funds were discussed from the perspective of requirements in this paper. Firstly, current administrative provisions in both China and the United States were analyzed, as well as their characteristics. Then the paper made a comparative analysis on requirements of both countries from funding structure, scope of application and items of cost. Furthermore, the shortcomings existing in current administrative requirements of China were pointed out. It was claimed that the institutional framework design, appropriation budget and cost verification remained to be improved, and corresponding proposals were put forward.
出处
《全球科技经济瞭望》
2016年第1期38-45,共8页
Global Science，Technology and Economy Outlook
关键词
美国
科研管理
财政经费
管理规定
U.S.
scientific research management
fiscal fund
administrative provisions
