随着《关于进一步完善中央财政科研项目资金管理等政策的若干意见》等一系列文件的发布，政府部门积极通过简政放权，改革和创新财政性科研经费的管理和使用方式，旨在进一步激发创新创造活力。高等学校作为建设创新型国家的重要主体之一，该如何结合自身实际情况，总结过去经验，考虑将来需要，避免在科研经费管理改革过程中，出现“一放就乱、一管就死”，这是对高等学校治理能力的又一次重大考验。为此，本文将尝试在“放管服”背景下，从财政科研项目经费预算管理视角，对政府财政部门与高等学校间互动进行演化博弈分析，以求营造良性互动环境，有效降低全社会的监管成本，提高科研经费的使用效益，助推科技体制机制改革，促进国家科技创新事业发展。

With the release of a series of documents, the government departments actively promoted the management and use of financial research funds through simple administration and decentralization. Further stimulate innovation and create vitality. As one of the important subjects of building an innovative country, how to combine the actual situation, sum up the past experience, consider the future needs, and avoid the emergence of “Confusion and Stagnation” in the process of scientific research fund management reform. This is another major test of the ability of university. To this end, this paper will try to analyze the evolutionary game between the government finance department and university from the perspective of the budget management of financial research projects in the context of“streamlining administration, delegating more powers, improring regulation and optimizing services”, in order to create a benign interactive environment and effectively reduce the whole society. Regulate costs, improve the use efficiency of research funding, promote the reform of science and technology system, and promote the development of national science and technology innovation.

国家自然科学基金面上项目“新型研发机构的形成机理、治理机制和政策研究：创新价值链视角”（71673062）；广东省哲学社会科学“十二五”规划项目“高校新型研发机构的组织模式与运行机制研究—以广东省高校为样本”（GD15CGL02）；广东省哲学社会科学“十二五”规划项目“内涵式发展战略下高等教育财政拨款机制创新研究——基于博弈论视角”（GD15CGL10）；广东省财政科研公开择优课题“加强预算执行管理提升预算执行均衡性和有效性研究”（2015CZK09）；广东省教育会计学会科研课题“教育财政专项经费绩效评价研究”（2017036）