科研单位支出预算与绩效评价的若干思考

科研管理 ›› 2006, Vol. 27 ›› Issue (4): 26-30.

科研单位支出预算与绩效评价的若干思考

顾全, 薛倚明

中国科学院研究生院,北京 100039

收稿日期:2005-06-01 出版日期:2006-07-24 发布日期:2011-05-16
作者简介:顾全(1967-06),男(汉),河北省人,中国科学院综合计划局预算处处长,主要从事:预算管理和科研单位财务会计制度研究。
薛倚明(1965-02),男(汉),浙江省人,中国科学院研究生院管理学院副教授,主要从事:企事业财务管理研究。

A reflection of expenditure budget and performance evaluation in S&T institutes

Gu Quan, Xue Yi-ming

Graduate School, Chinese Acadeny of Sciences, Beijing 100039, China

Received:2005-06-01 Online:2006-07-24 Published:2011-05-16

摘要/Abstract

摘要： 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。

关键词: 支出预算, 绩效考评, 效益与效率

Abstract: 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.

Key words: financial budget, performance evaluation, efficiency &, effectiveness

中图分类号:

F810.45

顾全, 薛倚明. 科研单位支出预算与绩效评价的若干思考[J]. 科研管理, 2006, 27(4): 26-30.

Gu Quan, Xue Yi-ming. A reflection of expenditure budget and performance evaluation in S&T institutes[J]. Science Research Management, 2006, 27(4): 26-30.