关于科研事业单位预算管理问题的思考

近年来,随着我国科教兴国战略的高速推进,科研创新作为重点发展内容得到了越来越多的关注。作为国家科研攻关的中坚力量,科研事业单位可使用的研究经费逐年快速增加,但与此同时,也暴露出了现阶段陈旧的科研经费预算管理体系不能有效进行资金管控的缺陷。针对阻碍科研工作更好实施的现实问题,国家财政部陆续出台了一系列加强预算管理改革的政策,科研事业单位应在相关政策法规的要求下,通过规范本单位的规章制度,改变科研人员陈旧的预算管理理念,将单位的战略目标融入预算管理当中;通过建立健全内控流程、建立信息化办公系统等方式加强预算管理;通过合理运用绩效评价等手段强化预算支出责任,提高资金使用效益,从而为研究工作的顺利进行提供资金保障,为今后的预算管理提供合理依据。文章从预算编制、预算执行和预算考核等方面分析了当前预算管理中存在的主要问题,并有针对性地提出了相应的对策及改进措施,以期为科研工作提供强有力的管理支撑,为促进科学事业的可持续发展提供借鉴。

Reflections on the Budget Management of Scientific Research Institutions

In recent years,with the rapid development of the strategy ofi nvigorating China through the development of science and education,scientific research innovation as a key content of development has received more and more attention.As the backbone of national scientific research,the available research funds of scientific research institutions are increasing rapidly year by year.But at the same time,it also exposes the defects that the outdated budget management system of scientific research funds can not control the funds effectively.In view of realistic problems which hinder the better implementation of scientific research,China ministry of finance has issued a series of policies to strengthen the reform of budget management.Therefore scientific research institution shall at the request of the relevant policies and regulations change the concept of budget management of scientists and integrate the strategic objectives of the unit into the budget management by standardizing the rules and regulations of the unit,and strengthen the budget management through establishing and perfecting the internal control flow and establishing information office system and so on,and strengthen the responsibility of budgetary outlay and improve fund utilization efficiency through the rational use of performance evaluation and other means,so as to provide financial security for the smooth progress of the research and provide reasonable basis for the future budget management.This paper analyzes the main problems existing in the current budget management from the aspects of budget preparation,budget implementation and budget assessment,and puts forward corresponding countermeasures and corrective actions in order to provide a powerful managerial support for scientific research and provide reference for promoting the sustainable development of science.