科研事业单位预算管理一体化的策略研究  

Research on the Strategy of Integrated Budget Management in Scientific Research Institutions

作　　者：王雪[1] 蔡宁 于学睿[2] Wang Xue;Cai Ning;Yu Xuerui(Institute of Agricultural Information and Economics,Hebei Academy of Agricultural and Forestry Sciences,Shijiazhuang,050051;Institute of Biotechnology and Food Science,Hebei Academy of Agriculture and Forestry Sciences,Shijiazhuang,050051)

机构地区：[1]河北省农林科学院农业信息与经济研究所,石家庄050051 [2]河北省农林科学院生物技术与食品科学研究所,石家庄050051

出　　处：《农业科技管理》2025年第2期112-114,118,共4页Management of Agricultural Science and Technology

基　　金：河北省人力资源和社会保障研究课题(JRS-2024-3104)。

摘　　要：我国财政体制在不断深化改革,一体化的预算管理模式也开始逐步推进,该管理模式结合了问题导向和目标导向,科研事业单位可以通过此种模式来有效控制和动态反映预算管理的整个过程。文章阐述了一体化预算管理在科研事业单位中的内涵和优势,分析科研事业单位预算管理在项目库、绩效评价、预算编制等方面存在的问题,并从完善项目库、强化绩效评价、创新预算管理流程等方面提出了推动科研事业单位预算管理一体化的策略。With the continuous deepening of China's fiscal system reform,the integrated budget management model has also been gradually promoted.This management model combines problem-oriented and goal-oriented approaches,allowing scientific research institutions to effectively control and dynamically reflect the entire process of budget management.This article elaborated on the connotation and advantages of integrated budget management in scientific research institutions,analyzed the existing problems in budget management of scientific research institutions in terms of project library,performance evaluation,and budget formulation,and proposed strategies to promote the integration of budget management in scientific research institutions from aspects such as improving the project library,strengthening performance evaluation,and innovating the budget management process.

关 键 词：科研事业单位 预算管理一体化 项目库 绩效评价 预算编制 

分 类 号：F302.6[经济管理—产业经济]