广东省科研院所财政预算管理改革的实践与思考

Discussion about the Financial Budget Management Reform in Research Institutes of Guangdong Province

广东省《关于深化省级预算编制执行监督管理改革的意见》(粤办发〔2018〕17号)的出台,是省委、省政府全面贯彻党的十九大关于财政体制改革的总思想和具体要求,体现广东敢为人先,走在全国前列的新时代新作为。本文基于科研院所视角总结广东省在不断深化财政预算管理体制改革过程中的具体做法与成效,围绕如何建立适合科研活动规律的财政预算管理改革制度建言献策,可供国家或其他省份深化科研财政预算管理改革作参考。

Introducing"The Opinions on Deepening the Reform of Provincial Budget Execution Supervision and Management"(CPC Guangdong Office〔2018〕No.17)is a sign that the provincial party committee,provincial government fully implement the 19th National Congress of the Party on the reform of the financial system of the general ideas and specific requirements,showing that Guangdong dares to be the first in the country,which is a new act for the new era.This article summarizes and shares the specific practices and effects of the research institutes in the process of deepening the reform of the budget management system at the provincial level,combined with our experience of the reform,explore how to establish a budget management reform system suitable for scientific research activities,which can be used as a reference for the state or other provinces to deepen the reform of the management of scientific research budget.