科研单位投入产出价值评价体系探索——基于国家电网科研单位的案例实践

Exploration input-output value evaluation system of scientific research:case practice based on scientific research institutions of State Grid

在创新驱动发展战略下,我国科研单位正从以项目经费作为主要收益来源向通过研发投入形成科技成果、通过转化应用获得产出收益的发展格局转变。在此背景下,科研单位迫切需要建立适用的投入产出价值评价体系。本文基于管理会计在科研单位的深化应用,依据技术成熟度对研究方向进行分类,建立贯穿科研投入、成果转化应用与收益实现全过程的分类价值评价体系,并将评价指标应用于研发投入的前期决策、资源配置、科研团队的考评激励。本文对科研单位管理制度创新、实施双轮驱动和促进成果转化应用,具有较强的借鉴意义。

Under the innovation driven development strategy,China’s scientific research institutions are changing from taking project funds as the main source of income to the development pattern of forming scientific and technological achievements through R&D investment and obtaining output income through transformation and application.In this context,scientific research institutions urgently need to establish an applicable input-output value evaluation system.Based on the deepening application of management accounting in scientific research institutions,this paper classifies the research directions according to the technical maturity,establishes a classified value evaluation system throughout the whole process of scientific research investment,achievement transformation,application and income realization,and applies the evaluation indicators to the early decision-making of R&D investment,resource allocation and evaluation and incentive of scientific research team.This paper has strong reference for the innovation of management system,the implementation of two wheels driven and the promotion of achievement transformation and application in scientific research institutions.