国家自然科学基金重大项目预算评审的分析与思考:基于2015—2019年预算评审情况

Analysis and Reflection on Budget Evaluation of National Natural Science Fund Major Projects:Based on Budget Evaluation from 2015 to 2019

2015年,国家自然科学基金重大项目开始实施项目资金的全过程管理,预算评审作为项目资金管理的源头,其重要性不言而喻。预算评审工作涵盖组织专家根据目标相关性、政策相符性和经济合理性的原则,核减不合理的预算,提出修改建议,确定建议资助金额等。这项工作自2015年开展以来,积累了一定的经验,取得了一定的成果,也存在一些可以改进和完善的地方。本文基于2015—2019年重大项目预算评审情况,总结重大项目预算评审的实践经验,思考如何提高科技经费配置效率、提升财政科技资金使用效益,以期为科学基金深化改革任务——持续规范资金管理提供参考。

The whole process management of project funds has been implemented in the major projects of the National Natural Science Foundation since 2015.As the first stage of project funds management,budget evaluation is very important. The budget evaluation covers organizing experts to reduce unreasonable budgets,putting forward suggestions for revision,and determining the recommended amount of subsidy according to the principles of target relevance,putting policy and economic rationality.Since this work was carried out in 2015,it has accumulated certain experience and achieved certain results,but there are still some areas that can be further improved and perfected.Based on the budget review of major projects from 2015 to 2019,this paper summarizes the practical experience of budget evaluation of major projects,and thinks about how to improve the allocation efficiency of science and technology funds and improve the efficiency of the use of financial science and technology funds,so as to provide reference for deepening the reform task of science fund-continuously standardizing fund management.