财政科技投入效能提升的现实困境与逻辑进路——基于全过程预算绩效管理视角  

The Realistic Dilemma and Logical Approach of Enhancing the Efficacy of Financial Investment in Science and Technology:Based on the Perspective of Whole-Process Budget Performance Management

作　　者：孙亚云[1] SUN Yayun(Economics and Management Department,Dongguan Polytechnic,Dongguan 523808,China)

机构地区：[1]东莞职业技术学院经济与管理学院,广东东莞523808

出　　处：《商业观察》2025年第10期117-120,共4页BUSINESS OBSERVATION

基　　金：2022年广东省哲学社会科学规划领导小组办公室,广东省哲学社会科学规划2022年度一般项目(GD22CYJ30);2021年东莞市科技局东莞市社会发展科技项目(2021年面上项目)(20211800900542);2021年东莞职业技术学院校级重点科研基金项目(2021a09)。

摘　　要：财政是国家治理的基础和重要支柱,科技则始终是财政重点保障发展的领域。基于此,文章从资金投入、项目管理、科技评价三个维度深入剖析当前财政科技投入面临的困境,并构建科技投入与全过程绩效管理融合的逻辑框架,提出以全过程预算绩效管理驱动财政科技投入效能提升的实践路径。Finance is the foundation and important pillar of national governance,and the science and technology has always been the key area of financial support for development.Based on this,this paper analyzes the current dilemma faced by financial investment in science and technology from the three dimensions of capital input,project management,and scientific and technological evaluation,and constructs a logical framework for the integration of scientific and technological investment and whole-process performance management,so as to propose a practical way to improve the effectiveness of financial investment in science and technology based on the whole-process budget performance management.

关 键 词：财政科技投入 现实困境 全过程预算绩效管理 效能提升 

分 类 号：F124.3[经济管理—世界经济]