零基预算背景下连云港市级科技专项资金的管理研究  

Research on the Management of Lianyungang Science and Technology Special Funds under the Background of Zero Based Budget

作　　者：张宇轩 ZHANG Yuxuan(Financial Investment Audit and Evaluation Center,Lianyungang Finance Bureau,Lianyungang 222006,China)

机构地区：[1]连云港市财政局财政投资审核评价中心,江苏连云港222006

出　　处：《连云港职业技术学院学报》2024年第3期22-25,共4页Journal of Lianyungang Technical College

摘　　要：零基预算是实现财政科学管理的重要举措,也是更好发挥财政职能作用、强化国家重大战略任务和基本民生财力保障的迫切需要。结合连云港市级科技专项资金规模较大、评审周期长等特点,分析预算单位在预算编制模式、项目资金评估标准和成本、科技项目跨年度评审、财政部门与预算单位之间的协同、零基预算工作系统培训和绩效考核五个方面存在的问题及原因,提出地方财政部门和资金管理部门在零基预算改革落实中应坚持财政对科技创新的投入力度;加强预算约束,提高资金使用效率;细化政策依据,科学编制预算;合理运用预算调剂权;完善应用机制,加强绩效管理等措施,以此推进地方科技事业更好更快发展,同时为市级科技资金零基预算改革提供相关参考。Zero based budget is an important measure to achieve scientific financial management,and it is also an urgent need to better play the role of fiscal functions,strengthen major national strategic tasks,and ensure basic livelihood financial support.Based on the characteristics of the large scale and long evaluation cycle of Lianyungang’s municipal science and technology special funds,this paper analyzes the problems and reasons of budget units in five aspects:budget preparation,cross-year evaluation of science and technology projects,lack of synergy between finance and budget units,and training and performance evaluation of zero based budget work system.It is proposed that local finance departments and fund management departments should adhere to the investment of finance in scientific and technological innovation;strengthen budget constraints and improve the efficiency of fund utilization;refine policy basis and scientifically formulate budget;reasonably utilize the power of budget adjustment;improve application mechanisms to strengthen performance management and other measures to promote better and faster development of local science and technology undertakings,while providing relevant references for the zero based budget reform of municipal science and technology funds.

关 键 词：零基预算 科技专项资金 预算管理 

分 类 号：F812.3[经济管理—财政学]