论文部分内容阅读
研究财政科研支出绩效管理,能够规范财政科技资金管理,提高财政科技资金使用效益。财政科研投入绩效管理应根据不同的科研活动,设立不同的绩效目标,建立绩效评价指标体系,实施绩效评价。绩效目标的制定是绩效管理的重要环节。财政科研支出绩效目标的制定必须充分反映科研活动规律、体现公共财政制度的要求,以及适应中国的国情。大力支持科技进步和创新,建设创新型国家是公共财政应履行的职责,但在确保财政科研投入稳定增长的同时,如何改变“重预算安排,轻跟踪问效”的状况,强化绩效管理,提高财政科研资金效益也愈显得重要。
Research on the performance management of financial research expenditures, can regulate the management of financial science and technology funds, improve the efficiency of the use of financial science and technology funds. Financial research into performance management should be based on different research activities, the establishment of different performance goals, the establishment of performance evaluation index system, the implementation of performance evaluation. The formulation of performance goals is an important part of performance management. The formulation of performance targets for financial research expenditures must fully reflect the law of scientific research activities, reflect the requirements of the public financial system, and adapt to China’s national conditions. Vigorous support for scientific and technological progress and innovation, building an innovative country is the public finance should perform its duties, but to ensure the steady growth of financial research at the same time, how to change the “heavy budget arrangements, tracking the performance” of the situation, strengthen performance management , The more important it is to improve the efficiency of financial research funds.