科技计划项目资金子账户—— 一种从源头改进科技项目资金管理的机制创新

Fund Sub-account of Science and Technology Plan Project: A Mechanism Innovation to Improve the Fund Management of Science and Technology Projects from the Source

摘要:

从近些年科技项目资金监管工作实践来看，专项资金专款不专用，弄虚作假、截留、挤占、挪用专项资金等严重问题时有发生，为进一步防范和化解资金使用风险，关口前移，推动监督方式多样化，采取充分利用信息化手段、以及商业银行服务资源，实现经费使用全过程痕迹管理等措施，结合对国内外相关经验借鉴，探索一种从源头改进科技项目资金管理的创新机制，提出在我国建立国家科技计划专项资金子账户的管理方式，以较少管理成本切实维护国家财政资金安全，优化创新环境。

关键词:科技计划项目;资金子账户;科技管理;机制创新;

Abstract:

In recent years, some serious problems have occurred from time to time in the supervision of funds for science and technology projects, such as the non-earmarking of special funds, fraud, interception, misuse and misappropriation of special funds, etc. In order to further prevent and resolve the risk of fund use, curb the signs of danger, promote the diversification of supervision methods, take full advantage of information technology and commercial bank service resources, and realize the whole process of fund use trace management, this paper draws on relevant domestic and foreign experiences, aimed to explore an innovative mechanism to improve fund management of science and technology projects from the source, and proposed to establish a management mode of special fund sub-account of national science and technology plan in China, so as to effectively safeguard the security of national financial funds with less management costs and optimize the innovation environment.

Key words:project of science and technology plan, fund sub-account, science and technology management, mechanism innovation