我国财政科技经费使用绩效问题研究

提高财政科技经费使用绩效，是深化科技体制改革、全面落实创新驱动发展战略和加强我国创新能力建设的关键支撑。本文综合运用定量分析与定性研究相结合的方法，从财政科技经费的规模绩效、结构绩效和项目管理三个维度全面剖析了我国财政科技经费使用现状与问题。对规模绩效的分析发现，我国财政科技经费绩效存在科技产出绩效内部趋势不平衡、科技产出绩效与经济产出绩效总体趋势不匹配的现象；对结构绩效的分析发现，虽然基础研究、应用研究、技术研究与开发财政支出均呈现较为一致的增长趋势，但基础研究经费占比仍远远低于其他两类研发活动；在项目管理维度，本文具体分析了中央科技计划重大科技项目在项目布局、执行与全过程评估过程中存在的问题，并综合提出进一步改进财政科技经费使用绩效的建议。

Research on the performance of fiscal science and technology funds in China

Improving the performance of fiscal science and technology (S&T) funds is the key support for deepening the reform of the S&T system, implementing the national strategy of innovation-driven development, and strengthening the independent innovation capacity. Based on a comprehensive use of quantitative analysis and qualitative research methods, this paper analyzes the current situation and problems of the use of fiscal S&T funds in China from the three dimensions: scale performance, structural performance, and project management. Through the analysis of scale performance, it is found that the internal trends of S&T output performance are unbalanced, and the overall trends of S&T output and economic output performance are not matched. The analysis of structural performance shows that although the fiscal funds of basic research, applied research, technical research and development show relatively consistent growth trends, the proportion of basic research funds is still far lower than that of the other two types of R&D activities. In the dimension of project management, this paper specifically analyzes the problems existing in the project layout, the implementation, and the whole process evaluation of the major S&T projects among the central government S&T plans. Finally, some suggestions are put forward to further improve the performance of fiscal S&T funds.