在财政科研经费柔性化管理政策的基础上，以北京市为例，分析了科技经费预算管理柔性、横向经费管理柔性、结余经费管理柔性、科技成果转化管理柔性、科技管理服务柔性五个方面，基于调查问卷数据，对财政科研经费的柔性化管理进行因子分析和Logistic回归分析，结果表明：科研项目结余经费管理柔性、科技成果转化管理柔性以及科研管理工作服务柔性三个方面对调动科研人员的积极性和创造性有显著影响。为提升财政科研经费柔性化管理政策的效果提出了四点建议。

Based on the flexible management strategy for financial scientific research funding, taking Beijing Municipality as an example, the paper analyzes five influencing aspects ,including budget management flexibility of science and technology, flexibility of lateral fund management, flexible management of surplus funds, flexible management of scientific and technological achievements and flexible management of science and technology service management. Based on the questionnaire of science and technology project leaders, Logistic regression analysis was conducted on the flexible management of financial research funding. The results show that there are three significant factors influencing the enthusiasm and creativity of the researchers, such as the flexible management of balance funds of scientific research projects, the flexible management of scientific and technological achievements and the flexible service of scientific research management. Four suggestions were made to improve the effectiveness of the flexible management policy for financial scientific research funds.

F204；G311

北京市审计局委托课题“本市财政科研项目和经费管理政策落实情况跟踪审计方法研究”