基于预算科目视角的中央财政科研项目经费管理研究

Research on Fund Management of Central Financial Scientific Research Projects Based on the Perspective of Budget Subjects

中央财政科研项目经费作为重要的科技财力资源,其使用和管理水平的提升,对推动我国科技水平和创新能力的提高具有重要意义。但实际操作中,由于适用对象范围的差异,以及为了体现科研项目的特殊性和便于科研项目的管理,中央财政科研项目在预算、审计和综合绩效评价与管理(核算)环节分别使用预算科目体系和部门预算支出经济分类科目体系,导致各环节之间数据衔接不畅。文章对中央财政科研项目预算科目和部门预算经济分类科目之间的异同进行分析,建立映射表,以解决科研项目预算、核算和审计、综合绩效评价之间数据衔接不畅的问题,为推动我国科技财力资源管理和使用实践的发展提供参考和借鉴。

As important scientific and technological financial resources, the use and management level of the central financial research project funding, are of great significance to promote the advancement of China's science and technology and innovation capabilities. However, in actual operation, due to the differences in the scope of applicable objects, and in order to reflect the particularity of scientific research projects and facilitate the management of scientific research projects, the central financial research projects use the budget subject system in the budget, audit and comprehensive performance evaluation and use the departmental budget expenditure economic classification subject system in management (accounting), resulting in poor data connection between the various links. In order to solve the problem of poor data connection, this paper attempts to establish a mapping table by analyzing the similarities and differences between the central financial research project budget subjects and departmental budget economic classification subjects. It provides reference for promoting the development of China's science and technology financial resources management and use practices.