科研经费管理效力及其影响因素的实证研究  

The effectiveness of research funding management and influencing factors

作　　者：张川[1] 娄祝坤[1] 王志成 

机构地区：[1]上海海事大学经济管理学院,上海201306 [2]国家审计署金融审计司,北京100830

出　　处：《科学学研究》2015年第8期1193-1202,共10页Studies in Science of Science

基　　金：上海市科技发展基金软科学研究项目(12692101900)

摘　　要：加强科研经费管理是建设创新型国家的重要环节。本文基于问卷调查的数据,首次从制度效力、监督效力和预算效力三个层面对现行科研经费的管理状况进行评价,在此基础上,实证考察了科研经费管理效力的影响因素。结果表明,科研经费的制度设计更可能影响监督效力和预算效力;科研单位与科研管理部门加强监管能力,有助于全面提升科研经费的管理效力。值得注意的是,科研项目成本核算的难度并不是影响科研经费管理效力的主要因素,除预算评审制度外,其对科研经费其他方面的管理效力并不会产生显著影响。此外,与预期不一致,现行"刚性"的科研经费管理制度会在一定程度上抑制经费挤占、挪用的行为,结果反而提高了预算效力。To strengthen the management of research funding is an important link in building an innovative country. This paper, based on questionnaire survey data, evaluates the situation of current research funding management from the three levels of the system effec- tiveness, supervision and budget effectiveness for the first time, on this basis, empirically researches the impact factor in the effective- ness of research funding management. The results show that institutional design is more likely to affect both supervision and budget ef- fectiveness. Strengthening the supervision ability of the research and development institutions helps to improve effectiveness of research funding management. It is worth noting that the difficulty of cost accounting in scientific research project is not the main factor influen- cing the effectiveness of research funding management. Besides the budget review system, it does not have a significant impact on the effectiveness of other aspects of research funding management. In addition, inconsistent with expectation, the current ＂ rigid＂ scientific research management system will inhibit the behavior of misappropriation or diversion of funds. In the contrary, it will improve the budget effectiveness.

关 键 词：科研经费 影响因素 制度效力 监督效力 预算效力 

分 类 号：F204[经济管理—国民经济]