摘要
本文根据2016年以来党中央和国务院以及山东省政府陆续出台的科研经费管理文件,针对现阶段省属高校的科研经费特征,构建了省属高校科研经费管理模式.通过对2018年、2019年和2020年相关数据进行分析比较,验证了省属高校科研经费内部管理模式对科研人员报销行为的影响.结合预算绩效管理理念,探讨了省属高校科研经费管理模式发展的新趋势.
According to the scientific research fund management documents successively issued by the Party Central Committee,the State Council and Shandong provincial government since 2016,this paper,taking university A as an example,constructs the scientific research fund management mode of provincial universities based on the characteristics of scientific research funds of provincial universities at the present stage.And then,the impact of the internal management mode of scientific research funds on the reimbursement behavior of scientific researchers is verified by analyzing and comparing the relevant data in 2018,2019 and 2020 of universities.Finally,the development trend of scientific research funds management combined with the concept of budget performance management is explored.
作者
马璐璐
Ma Lulu(Financial Department, Shandong Normal University, 250014, Jinan, China)
出处
《山东师范大学学报（自然科学版）》
2022年第1期79-85,共7页
Journal of Shandong Normal University(Natural Science)
基金
山东省软科学研究计划项目(2020RKB01826).
关键词
科研经费
省属高校
管理模式
包干制
预算绩效管理
research funds
provincial universities
management mode
lump sum system
budget performance management
作者简介
马璐璐,女,高级会计师.
