财政科技资金的绩效评价及审计监管——基于公平性视角-performance evaluation and audit supervision of financial science and technology funds - based on fairness perspective.docxVIP

财政科技资金的绩效评价及审计监管 ——基于公平性视角 摘要 在人类社会从工业经济时代向知识经济时代跨越的过程中，国家经济增长方式也 从要素驱动型向科技创新型转变，各国政府都非常重视科学技术的发展以及对科技的 投入，我国也提出建设创新性国家的战略，不断重视对财政科技资金的投入。然而在 构建和谐社会的大环境下，国家审计署全力提倡绩效审计，公平性审计应运而生。公 平作为一个社会问题已经引起了社会民众的格外关注。关于财政科技资金的公平性问 题严重影响着我国科技事业的发展，我们必须有效评价财政科技资金的投入并加强审 计监管，促进我国科技事业的健康长远发展。 本文通过借鉴国内外财政科技资金绩效评价的研究成果和实践经验，探讨绩效评 价的方法和技术，提出一套适合我国国情的财政科技资金绩效评价体系，并对全国第 二次科技工作者状况调查的统计结果进行了描述性统计分析以探寻我国财政科技资 金投入的公平性状况，为财政科技资金绩效评价的绩效评价带来一定的启示。基于本 文构建的财政科技资金绩效评价指标体系，对 2010 年全国 31 个省、自治区、直辖市 相关数据进行实证分析。 而后，本文基于公平性的视角将财政科技资金的审计监管分为事前、事中以及事 后监管。事前监管即财政科技资金预算的监管，事中监管即为财政科技资金使用过程 中的监管，事后监管即财政科技资金投入效果的监管。在对三个部分进行审计监管的 同时建立相应的保障机制，以充分发挥审计对财政科技资金的“公平性”监管职能。 关键词：财政科技资金；公平性；绩效评价；审计监管  The performance evaluation and audit supervision of financial funds in science and technology based on the perspective of fairness ABSTRACT In human society from the industrial economy era to the era of knowledge economy, the national economic growth mode from factor-driven type to the creative transformation of science and technology, governments have attached great importance on the development of science and technology and investment in science and technology, our country has also proposed a strategy of building an innovation-oriented country, and continue to attach importance to investment in financial technology funds. Under the circumstances of the construction of a harmonious society, however, the National Audit Office advocate performance audit, fairness audit arises at the historic moment. As a social problem, fairness has aroused peoples concern. About the fairness of financial funds in science and technology seriously affect the development of science and technology in China, we must evaluate financial funds in science and technology effectively, and strengthen the supervision of audit, in order to promote the healthy and long-term development of science and technology in China. This paper explores the methods and techniques of performance evaluation, and proposes a set of suitable performance evaluation sys