中央级科研单位作为我国科技事业发展的主要科技力量,在为社会经济发展不断做出创新贡献的同时,所占用和使用的经济资源也越来越多,其中国家财政预算的科技投入所占的比例也逐年快速增长。随着国家财政预算改革的深入进行,支出预算与绩效考评一方面成为国家宏观经济调控的重要手段,另一方面也成为衡量科研单位经济管理整体水平重要指标。本文就支出预算与绩效评价在科研单位经济管理中的应用进行了初步探讨,并提出了相应的建议。

With the initial establishment of the market economic system in China, non-profit national S&T institutes are enjoying more and more resources as they play an increasingly important role in science and technology development. By using the two economic managerial methods of expenditure budget control and performance evaluation, S&T administrators could have effectiveness of various kinds of economic management in the institutions, improve the efficiency and returns of their economic resources and raise their comprehensive managerial level. In addition, the methods could help them further perfect their input and output system so as to maintain an innovation and development momentum. The authors make discussions and offer suggestions on the two economic levels.