摘要
针对新形势下高校科研经费预算管理中存在的预算编制不合理、虚列支出、缺乏控制力、流于形式等问题,基于委托代理理论、权变理论、行为科学理论三大理论视角,对这些问题的根源进行了分析,并在此基础上构建了基于三大理论视角的高校科研经费预算管理机制,同时针对预算的编制、执行、控制、绩效评价等各个环节,从实际工作的角度提出一套具体可行的、面向预算管理全过程的高校科研经费预算管理方法,以期完善新形势下的高校科研经费预算管理体系,解决目前高校科研经费预算管理中存在的种种问题。
Under new situation, many problems exist on current budget management system of scientific re- search fund in Colleges and universities, such as unreasonable budget making, fictitious expenditure, lack of control, mere formality. Based on Principal-agent theory, Contingency theory and Behavioral science theory, we analyzed causes of these problems, and constructed a mechanism for the budget management of scientific research funds. For solving the existing problems of the current management system in colleges and universities,we provide a set of feasible methods, which cover all aspects and the whole process of budget management （budget making, execution, control and the evaluation of efficiency）.
出处
《中国科学基金》
CSSCI
CSCD
北大核心
2014年第1期40-45,共6页
Bulletin of National Natural Science Foundation of China
关键词
高校
科研经费
预算管理
Colleges and universities
Scientific research fund
Budget management
