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近年来,随着科技创新和产业变革的加速发展,国家对科研事业单位的财政投入逐年增加,财政支出在推动科技发展、撬动社会资源中发挥了越来越重要的作用。但资金使用效益低下等问题也是日渐突出,深入开展财政支出绩效评价工作,建立健全财政支出绩效评价体系,已经成为摆在我们面前的一项重要课题。本文在分析了科研事业单位开展财政支出绩效评价工作所存在的问题,提出了从四个维度建立科学合理的绩效评价指标,不断完善科研事业单位财政支出绩效评价体系的几点对策。
In recent years, with the accelerating development of science and technology innovation and industrial transformation, the state’s fiscal investment in scientific research institutions has been increasing year by year. The financial expenditure has played an increasingly important role in promoting scientific and technological development and leveraging social resources. However, such problems as the low efficiency of using funds have become increasingly prominent. It is of great importance to carry out in-depth performance appraisal of fiscal expenditures and establish and improve the performance appraisal system of fiscal expenditures. This has become an important issue before us. This paper analyzes the problems existing in scientific research institutes carrying out performance appraisal of financial expenditure and puts forward some countermeasures to establish a scientific and reasonable performance appraisal index from four dimensions and constantly improve the financial expenditure performance appraisal system in scientific research institutes.