科研管理实施的经费管理是国家科技发展计划目标实现的保障,既有别于科研项目资金管理,也不同于行政事业单位办公经费管理。现阶段的科研管理实施面临着一些困境,如(1)经费管理与科研管理活动或规律不符；(2)经费管理规定本身存在缺陷和不足,不利于科研管理活动实施等。利用循证管理研究并提出改进方案,以国家自然科学基金-地方政府联合基金为例,发现了组织实施费管理主要存在的问题,包括：(1)为了保障科研管理活动、并满足经费管理要求,经费管理需采用折衷或变通手段；(2)经费使用合理、合规与科研管理有效实施之间存在冲突或矛盾；(3)经费支出标准难以保障科研管理活动有效开展；(4)经费管理实践与管控要求不符等问题,并针对问题,通过多轮反馈和征询设计了解决方案,对科研管理实施的经费困境进行了探索,为制定和完善经费管理规定提供依据。

The administrative expenses for the science research management are important guarantees for the achievement of national S T development plans. However, the expenses management is different from both funds management of research projects and the cost control of administrative institution. Nowadays, the problems in the expenses management mainly focus on the following aspects, including that the expenses management is not in accordance with the rules of science research management and the expenses management itself has certain insufficiencies and flaw, which may lead to the difficulties in implementing the research management. By utilizing the evidence-based method, the problems in the expenses management had been found based on the evidences in the Joint Fund supported by the National Natural Science Foundation of China (NSFC) and the local governments, which can be categorized as follows: (1) the compromises or trade-off between the rules of science research management and the compliance management of the expenses; (2) the conflicts or contradiction between the research management and the expense management; (3) the insufficient standards of the budget to ensure the research management; (4) the unconformity between the practice and requirement of the expense management. Through multiple rounds of feedback and consultation, the solutions had been proposed to deal with the above problems. This research explored the difficulty of the expense management in implementing the research management, and the results can be the evidence to develop the rules of expense management.

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国家自然科学基金资助项目(J1524010)；浙江省自然科学基金青年项目(LQ17G020011)