基于绩效管理本质的财政科技资金绩效管理研究  

Research on the Performance Management of Fiscal Science and Technology Funds Based on the Nature of Performance Management

作　　者：王青 许航敏 Wang Qing;Xu Hangmin

机构地区：[1]广东省财政厅 [2]广东省财政科学研究所

出　　处：《财政科学》2024年第9期141-147,共7页Fiscal Science

摘　　要：当前财政科技资金绩效管理尚处于探索阶段,理论上对科技活动绩效本质的研究较少,实践上以目标申报和指标打分为主的评价方法面临着评估模式不科学、评估结果缺乏权威性等问题,效果不及预期。科技活动的多主体性、多层次性、多要素性和长链条性决定了科技资金绩效管理的系统性、复杂性和艰巨性,全面系统认识科技活动绩效是深化财政科技资金绩效管理的前提和基础。本文构建了政府内、政府与市场、科技与产品服务三维度关系框架,并按照此逻辑框架,总结剖析当前科技资金绩效管理成效与问题,提出构建系统科学的科技活动绩效管理体系与管理模式、以“绩与效”的关系统一为切入点强化科技活动绩效、以“绩与效”为标准和约束促进科技活动主体权责匹配、事钱相适等对策建议。At present,the performance management of financial science and technology funds is still in the ex-ploratory stage.In theory,there are few researches on the nature of the performance of science and technology activities.In practice,the evaluation method based on goal declaration and index scoring faces problems such as unscientific evaluation mode and lack of authority of evaluation results,and the effect is less than expected.The multi-subjectivity,multi-level,multi-factor and long chain of science and technology activities determine the systematicness,complexity and arduousness of the performance management of science and technology funds.A comprehensive and systematic understanding of the performance of science and technology activities is the premise and foundation of deepening the performance management of financial science and technology funds.This paper constructs a three-dimensional relationship framework within the government,between the govern-ment and the market,as well as between S&T and products and services.The paper also summarizes and ana-lyzes the effectiveness and problems of current science and technology fund performance management according to this logical framework.The paper puts forward some countermeasures and suggestions,such as building a systematic and scientific performance management system and management mode of science and technology ac-tivities,strengthening the performance of science and technology activities by unifying the relationship between performance and efficiency as the starting point,and promoting the right and responsibility matching of science and technology activities with"performance and efficiency"as the standard and constraint.

关 键 词：绩效管理 科技活动 科技资金绩效 

分 类 号：F812[经济管理—财政学]