预算管理在科研管理中核心价值及其制约因素.docVIP

预算管理在科研管理中核心价值及其制约因素 　　摘要：现在国家的研究与试验发展经费财政投入逐年增长，在为科技发展提供更好支撑的同时也对科研管理提出了更高的要求，但科研效率和产出低下的问题仍较为突出，其原因与经费管理理念和方法严重滞后于经费的增长密切相关。鉴于此，提出了预算管理在科研管理中具有重要作用的观点，并详细论述了其核心价值及制约因素，即组织结构缺陷、预算管理理念缺失及技术手段缺失。在此基础上，根据工作实践提出了解决办法，尤其是以预算管理为核心，兼顾科研技术人员、科研管理人员和财务管理人员各方特点的财务管理信息系统的研发与应用将在很大程度上快速提高科研管理水平，实现科研预期，增加科研产出。 　　关键词：预算管理；科研管理；财政投入 　　中图分类号：F812.3；G311；F810.453 文献标识码：C 文章编号：0439-8114（2013）12-2973-04 　　The Core Value and Restrictive Factors of Budget Management in Scientific Research Management 　　YUAN Yuan1，ZHANG Shi-hui2，CAI Fang3 　　（1. Sichuan Medical Information Research Institute， Chengdu 610041， China； 2. Sichuan Academy of Chinese Medicine Science，Chengdu 610041， China； 3. Hubei Academy of Agricultural Science， Wuhan 430064，China） 　　Abstract： The increasing financial investment in research and experimental development has provided a better support for the development of science and technology in our country. Meanwhile， it also put forward higher requirements on scientific research management. However， the problem of low efficiency and output in research was still serious， which was related to the backward funds management concepts and methods. In according with the situation， the important role of budget management in scientific research was emphasized； and the core value and restrictive factors were discussed in detail， including organizational structure defects， lack of budget management philosophy and technical means. Based on research and practical work， some solutions for improving financial management were put forward. It was suggested that the development and application of financial information software taking budget management as the core， considering the characteristics of scientific and technical researchers， research management personnel as well as financial management personnel could help improve the scientific research management level to a large extent quickly， and realize the anticipation of scientific research. 　　Key words： budget management； scient