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高校科研经费管理存在法律依据不健全、经费监督机制不力、智力劳动成本认识模糊、科研项目成果评价体系不科学等法律困境。这是由于对科研特殊属性、科研经费性质、智力成本、科研成果产权等问题的认识存在差异造成的。破解高校科研经费管理的法律困境,提高科研经费管理效率,一是要建立科研经费预算管理机制,完善法律依据;二是要构建多元主体参与的科研项目经费监督机制;三是建立智力劳动成本认证补偿机制,增加绩效支出机制;四是完善科学成果的评估机制,建立相应的法律体系。
The lack of legal basis for the management of scientific research funds in colleges and universities, the weak supervision mechanism of funds, the vague understanding of intellectual labor costs and the unscientific legal predicament of scientific research project evaluation system. This is due to the differences in understanding of the special attributes of scientific research, nature of scientific research funds, intellectual costs, property rights of scientific research and other issues. First, it is necessary to establish a budget management mechanism for scientific research funds and improve legal basis; second, it is necessary to build a monitoring mechanism for funding scientific research projects involving multiple subjects; and third, to establish the certification of intellectual labor costs Compensation mechanism, an increase of performance expenditure mechanism; Fourth, improve the assessment mechanism for scientific achievements, the establishment of the appropriate legal system.