【摘要】：科研項(xiàng)目智力投入?yún)⑴c分配關(guān)系到科研預(yù)算的執(zhí)行、科研隊(duì)伍的發(fā)展,更關(guān)系到國(guó)家創(chuàng)新驅(qū)動(dòng)戰(zhàn)略的實(shí)現(xiàn)。以前的科研經(jīng)費(fèi)管理制度,將在職科研人員排除在科研經(jīng)費(fèi)分配主體外,束縛了科研人員,制約了科研創(chuàng)新。從預(yù)算角度看,智力投入?yún)⑴c分配需要從科研項(xiàng)目預(yù)算改革入手,明確科研項(xiàng)目智力投入分配框架,完善科研部門預(yù)算編制依據(jù),合理安排科研項(xiàng)目的預(yù)算結(jié)構(gòu),正確選擇勞動(dòng)報(bào)酬的具體形式,編好部門預(yù)算。對(duì)以競(jìng)標(biāo)方式產(chǎn)生、并以個(gè)人承擔(dān)為主的科研項(xiàng)目,科研人員的智力投入以"勞務(wù)費(fèi)用"編入項(xiàng)目預(yù)算;當(dāng)科研項(xiàng)目主要由科研機(jī)構(gòu)承擔(dān)時(shí),在職科研人員的智力投入在人員經(jīng)費(fèi)的"績(jī)效工資"中編列。
[Abstract]:The participation of intellectual input in scientific research project is related to the execution of scientific research budget, the development of scientific research team, and the realization of national innovation-driven strategy. In the past, the management system of scientific research funds excluded the in-service scientific research personnel from the main body of the allocation of scientific research funds, restricted the scientific research personnel and restricted the innovation of scientific research. From the point of view of budget, it is necessary to start with the budget reform of scientific research project, define the distribution frame of intellectual input of scientific research project, perfect the basis of budgeting of scientific research department, and arrange the budget structure of scientific research project reasonably. Correctly choose the specific form of labor compensation, prepare the departmental budget. For scientific research projects that are produced by competitive bidding and are mainly undertaken by individuals, the intellectual input of scientific researchers is budgeted in the form of "labor costs"; When the scientific research project is mainly undertaken by the scientific research institution, the intellectual input of the on-the-job scientific research personnel is included in the "performance wage" of the personnel funds.
【作者單位】： 廣西財(cái)經(jīng)學(xué)院;
【分類號(hào)】：F124.3;F812.45

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