高校中央财政专项资金使用成效评价与优化路径——以中央高校基本科研业务费为例  

Effectiveness Evaluation and Optimization Path of theCentral Special Financial Funds for Universities:Taking Fundamental Research Funds for theCentral Universities as an Example

作　　者：柳柳 LIU Liu(Nanjing Agricultural University,Nanjing 211800,China)

机构地区：[1]南京农业大学,江苏南京211800

出　　处：《中国农业教育》2024年第5期63-71,共9页China Agricultural Education

基　　金：中央高校基本科研业务费专项资金资助项目“业财融合视角下高校预算绩效管理研究”(SKJC2024005)。

摘　　要：高校中央财政专项资金是财政部、教育部等上级主管部门拨付给高校的财政专项拨款,中央高校基本科研业务费是专项之一,其兼具财政专项资金和科研经费的双重特性。中央财政近年来持续加大对高校基本科研业务费的支持力度,项目任务目标完成并通过审核验收后,结余资金不再收回,可以由高校统筹安排用于科研活动直接支出,所以高校必须要对基本科研业务费的管理做出相应调整及充分的优化。基本科研业务费在取得一定资助成效的同时,也存在资助分配、专项资金管理、绩效考评及信息化建设方面的管理问题,旨在针对存在的问题提出相应建议,有利于高校基本科研业务费相关管理部门做好专项经费的全过程管理工作,使得专项资金在合理合法的范围内产生更大效益。The central special financial funds for universities are financial allocations specifically designated for universities by higher-level authorities,such as the Ministry of Finance and the Ministry of Education.Among these funds,the Fundamental Research Funds for the Central Universities possess dual attributes,embodying both the characteristics of special financial funds and scientific research funds.In recent times,the state finance has consistently augmented its support for Fundamental Research Funds for universities.Once the project objectives are achieved and the projects pass the review and acceptance process,the remaining funds cannot be reclaimed and can instead be utilized by universities for direct expenditures related to scientific research activities.Consequently,universities must refine and enhance their management of the Fundamental Research Funds.While these special financial funds have indeed yielded certain results in terms of funding,there are also notable issues in funding allocation,special fund management,performance evaluation,and information construction.This article endeavors to propose pertinent suggestions addressing the existing problems in the management status,thereby assisting the relevant administrative departments of Fundamental Research Funds for universities in effectively managing these special funds throughout their lifecycle.Ultimately,the objective is to ensure that the special funds generate maximum benefits within a reasonable and legal framework.

关 键 词：中央高校 财政专项资金 基本科研业务费 

分 类 号：G64[文化科学—高等教育学]