基于全过程风险管理的科研经费使用风险防控体系构建研究

Research on the Construction of Risk Prevention-and-Control System for the Use of Scientific Research Funds Based on Whole-Process Risk Management

在分析科研经费管理模式、研究现状与趋势基础上,归纳总结科研经费风险点并分析成因,按照经费管理关键环节,分类归集风险点防控责任单位与主要措施,认可加强内部控制实现科研经费风险有效防控的同时,重点探讨划拨前的评估评价、沟通协调与实时预警、明确责任主体与分层落实、学术自治与科研信誉、信息化全过程应用等几个科研经费使用风险防控创新着力点,通过逐一论证分析,优化科研经费使用风险防控体系构建。

This paper first analyzes the management mode of scientific research funds,its present situation and development trend,and then summarizes research funding risk points and discusses their causes. According to the key links of fund management,the collection point responsibility units and main measures are classified. After acknowledging that we should strengthen internal control to effectively prevent and control the risks of scientific research funds,this paper focuses on several innovative points of risk prevention and control of scientific research funds,such as pre-allocation evaluation,communication and coordination,real-time early warning,identification of responsible subjects and implementation at different levels,academic autonomy and scientific research reputation,and application of informatization in the whole process. Through demonstration and analysis detail by detail,the optimization of construction of risk prevention-and-control system of scientific research funds is probed into.