我国高校科研经费监督管理改革路径研究

Research on the reform path of the supervision and scientific research funds management in Colleges and Universities

摘要:

党中央高度重视科研经费管理体制改革，发布一系列政策文件，优化体制机制、创新方式方法，不断完善财政科技经费分配和管理使用机制。与此相应的是在“放管服”改革的背景下，自主权和管理权的下放也对高校科研经费内部控制管理提出了更高的要求，涌现出了一些新的风险和挑战。本文通过梳理党的十八大以来中国科研经费监管政策的演进，参考借鉴世界主要发达国家和地区在科研经费使用和监管方面的经验做法，深入学习贯彻党和国家在深化科研经费管理体制改革领域的政策精神，尝试从内控体系建设、配套制度完善、纪检监察体制改革、沟通平台建设等角度切入，推动完善同优化高等教育布局相适配的、具有中国特色的科研经费管理体制。

Abstract:

The Party Central Committee attaches great importance to the reform of the management system of scientific research funds. Several relevant policy documents have been issued to optimize the system and mechanism and innovate ways and methods, continuously improving the allocation and management mechanism of financial science and technology funds. Correspondingly, under the background of the reform of "decentralization, management and service", the decentralization of autonomy and management power also puts higher requirements for research funding management and internal control in colleges and universities, and some new risks and challenges have emerged. By sorting out the policy evolution of the scientific research funds supervision in China since the 18th National Congress of the Communist Party of China, this paper refers to the experience of major developed countries and regions in the use and supervision of scientific research funds, and deeply studies and implements the policy spirit of the Party and the state in deepening the reform of the management system of scientific research funds. This paper tries to promote the improvement of the scientific research funds management system with Chinese characteristics which is suitable for the optimization of the layout of higher education, the improvement of the supporting system, the reform of discipline inspection and supervision system, and the construction of communication platform.