科技经费预算管理研究

Research on Budget Management of Science and Technology Funds

科技经费预算是科技经费有效使用的前提条件,通过分析美国、日本、上海等先进国家与省市科技经费预算管理方法的基础上,提出了具体的预算编制原则、依据,并结合增量法、百分比法以及多因素法,提出了具体的预算方法,并在形成预算方案基础上,在预算编制原则;预算编制依据等方向提出具体意见,可为中国各省市科技经费预算管理提供有效决策参考与方法支持。

Science and technology budget is a prerequisite for effective use of science and technology funds,Basing on the analysis of the United States, Japan, Shanghai and other advanced countries and provinces and cities on the basis of scientific and technological budget management methods, this paper puts forward the specific principles of budgeting, based on the combination of incremental method, percentage method and multi factor method.This paper puts forward the specific budget method, and on the basis of the budget plan, In the principles of budget preparation, budget preparation and other aspects of the specific direction, can provide effective decision-making reference and method support for China＇s provincial and municipal science and technology budget management