Abstract: The construction of national laboratory has become an important measure to promote the construction of an innovative country and a powerful country in science and technology. It is urgent to innovate the management system and mechanism, especially the allocation and management of funds. This is not only one of the basic problems to be considered in the construction of national laboratories in China, but also an important breakthrough point for national laboratories to improve the existing problematic mechanisms of the scientific research institutions. In the primary stage of national laboratory construction in China, it is urgent to learn from international experience, while the management and development of national laboratory in the United States has been relatively mature, which is of great significance. In this paper, from the perspective of financial management of national laboratories in the United States, the characteristics of funding allocation and management of national laboratory research projects in the United States are combed in detail. Based on the analysis of funding allocation and management status of national laboratories and other scientific research institutions to be built in China and on the basis of experience and reflection on the current situation, appropriate solutions can be given, aiming to put forward feasible suggestions for the national laboratory. It is found that the main source of national laboratory research funding in the United States comes from the federal government, which is mainly non-competitive direct funding, supplemented by competitive funding from other channels. In this way, researchers do not need to spend too much energy in obtaining funds. Among all expenditures, applied research accounts for the largest proportion, followed by development research, and different types of national laboratories each have their own priorities. Specifically, the university-administered national laboratories spend the most on basic research, accounting for 39.77%, the nonprofit-administered national laboratories spend the most on applied research and development research, accounting for a total of 77.32%, and the industry-administered national laboratories spend the most on applied research, accounting for 60.30%. The national laboratory of the United States has established a whole process multiple supervision mode that combines both internal and external, macro and micro, regular inspection and irregular spot check. It can be seen from national legislation and internal and external supervision that a systematic and complete supervision mechanism has basically been formed, covering all stages before, during and after the event and making the allocation and management of funds open and transparent under the whole process supervision. The budget of the national laboratory of the United States adopts the performance budget mode to realize the accurate performance budget with the "fund barrel" as the unit. The funding unit and the operation unit allocate the budget funds to each "fund barrel" through the "atomic budget". After the end of each budget cycle (3 years), the US National Audit Office carries out an external evaluation of the performance of each national laboratory, and determines the amount of performance allocation for the next budget cycle based on the results of the performance evaluation, which plays a positive incentive role. In contrast, each national laboratory to be built in China has detailed regulations on the construction of fund management system, such as independent accounting and special funds, and all of them have set up fund projects, and allocate funds based on fund projects. The academic committee of national laboratory evaluates the project to ensure the use of funds can be fed back and adjusted in time. And time limit is set for funds, and funds can only be used within the effective period. However, compared with the United States, there are still many common problems in the funding management mechanism of most scientific research institutions in China, which need systematic analysis. Although some other scientific research institutions are different from national laboratories in terms of scale and positioning, their problems can provide experience and inspiration for the construction of national laboratories. Moreover, one of the goals of the design of national laboratories is to break through the common problems in China′s scientific research institutions in terms of system and mechanism. Therefore, in order to put forward more targeted measures to improve the allocation and management of national laboratory funds, this paper analyzes the common problems of scientific research institutions in China, mainly including the following points. Firstly, compared with the budget system of national laboratories in the United States, there is a lack of a reasonable and accurate budget system in China, and the budget of scientific research institutions in China seems to be a mere formality at present. Secondly, the proportion of financial allocation of scientific research institutions is relatively low. Taking the Chinese Academy of Sciences as an example, the fiscal appropriation revenue in 2018 was 38.99 billion yuan, accounting for only 53% of the total revenue. This is far lower than the US federal government′s appropriation for national laboratories, which accounts for more than 98% of the total, resulting in a considerable number of scientific researchers to invest part of their energy in the subject application process. Thirdly, the management process is unreliable and the law enforcement is difficult. The funding system is set up by each scientific research institution on its own, lacking unified and principled laws and regulations in the whole country. Fourthly, including internal supervision and regular inspection only, the existing supervision system needs to be improved to be more reasonable and comprehensive. Imperfect supervision system may led to the abuse of power and "blind command", "emphasis on project approval, light achievements" situation breeding, the inefficiency use of scientific research funds and so on. If these problems are not solved, it is difficult to truly improve the funding allocation and management mechanism of the proposed national laboratory. It is suggested that the allocation of funds for national laboratories in China should follow the mission-oriented principle. And it is required to establish a financial management system according to local conditions, adopt flexible allocation modes to maximize the efficiency of resource utilization, and improve the management procedures and legislative content, as well as the mode of joint supervision by multiple entities. It is necessary to establish a scientific and standardized funding allocation and management system, including stable funding sources, scientific and reasonable budget forms, to ensure the adequacy and stability of scientific research funding, and to support the smooth development of major national scientific research projects. Moreover, it is also necessary to introduce an appropriate competition mechanism and a perfect supervision system, so as to promote the rapid development of national laboratory scientific research projects in China, and to promote a virtuous circle of fund management under the joint supervision and evaluation of internal and external.

Key words: national laboratory, allocation of funds, financial management, international experience