科研项目经费管理制度,在实施中不同程度地存在的项目经费开支不符合规定的问题。项目经费管理制度本身的不合理,缺乏对项目承担人的劳动补偿机制,是造成问题的重要原因。建立以科研项目成果管理为内容的新机制,是解决问题的关键。政府方面以科研项目的成果管理为目标,确立政府花钱购买科研成果的观念,确立科研项目主体双方平等的法律地位。政府把科研项目管理作为政府采购合同来管理,通过控制科研经费的支付,监督科研项目的进展情况,保障科研成果的质量。项目承担人在保证交付合格的科研成果的前提下,享有科研经费的支配权和所有权。

There are some problem as the funds spending illegal in the funds management of scientific research project. The system of funds management was unreasonable and lack of the compensation to the scientific research personnel. We must set up the new system of results management to solve this problem. The government ought establish the target of results management and set up the idea of that the scientific research results must be purchase. The government management the scientific research project as the contract and control the funds to safeguard the quality of scientific research result. The holder must delivery the qualified results and has the right of funds ownership.

中央高校基本科研业务费专项基金项目（HEUCF20131307）：宏观调控法律制度研究。