國家重點研發(fā)計劃資金績效評價的問題與對策
發(fā)布時間:2018-05-06 18:14
本文選題:國家重點研發(fā)計劃資金 + 績效評價; 參考:《財務與會計》2017年15期
【摘要】:近年來,國家重點研發(fā)計劃資金成為我國財政支出的重要方向之一。加強國家重點研發(fā)計劃資金的績效評價,對于提高科研經(jīng)費的使用效益,推動科技創(chuàng)新具有重要意義。本文剖析了當前國家重點研發(fā)計劃資金在績效評價方面存在的問題,從評價的原則與制度、指標體系、方法以及評價機制等方面提出了完善重點研發(fā)計劃資金績效評價體系的相關設想。
[Abstract]:In recent years, the national key R & D program funds have become one of the important directions of our financial expenditure. It is of great significance to strengthen the performance evaluation of the national key R & D program funds for improving the efficiency of the use of scientific research funds and promoting scientific and technological innovation. This paper analyzes the problems existing in the performance evaluation of the current national key R & D program funds, from the evaluation principles and systems, the index system, Methods and evaluation mechanism are put forward to improve the performance evaluation system of key R & D programs.
【作者單位】: 中南財經(jīng)政法大學政府會計研究所;
【基金】:%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">中國會計學會重點課題“政府債務會計系統(tǒng)的構建及風險分析研究”<2015KJA006>的資助
【分類號】:F810.6
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本文編號:1853348
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