發(fā)布時間：2019-07-08 09:45

【摘要】： 科技水平的提高成為推動我國經濟持續(xù)快速健康發(fā)展的又一個重要力量�！秶抑虚L期科學和技術發(fā)展規(guī)劃綱要》的出臺，為完善科研課題管理和提高科技水平提出了遠大目標和客觀要求。而縱向科研經費的違法犯罪活動的日益增多，也日益影響到我國科研活動的健康發(fā)展，加強縱向科研經費的審計監(jiān)察勢在必行。本文以縱向科研經費的審計監(jiān)察活動為研究對象，通過探究縱向科研經費的發(fā)展歷史，闡述了我國目前縱向科研經費審計監(jiān)察中存在的問題及問題存在的原因。由于現(xiàn)行科研管理法規(guī)和制度的不足，粗放的管理制度、科研經費管理不夠完善以及多頭管理局面導致的管理混亂，在客觀上造成了審計監(jiān)察工作的被動局面；而目前的審計監(jiān)察制度在行政地位上缺乏足夠的獨立性、行政職能出現(xiàn)偏差、工作方式相對落后，都使縱向科研經費審計監(jiān)察工作存在的問題更加嚴重�？蒲谢顒拥恼n題制也由于課題負責人權限過大、課題與管理部門關系密切，導致審計監(jiān)察工作處處受制。究其原因，縱向科研經費曾經經歷的嚴重短缺，，在客觀上避免了針對科研經費的違法違紀行為，而國家對審計監(jiān)察工作的長期忽視，也是主觀上造成審計監(jiān)察目前狀況的重要因素。 本文重點分析了西方主要國家在科研課題管理中審計監(jiān)察的相關經驗。美國的多方分權管理模式、事前審計的重視、縱向科研經費和橫向科研經費的合理并存、以及技術轉移體系的完善；歐洲科技界和經濟界為主導的科研體制、政府居于輔助地位、大學和學會在科研方向上的合理分工以及分散在各科研機構內的技術轉移部門；日韓兩國的以分權管理為核心的聯(lián)合管理制度、企業(yè)為主導的科研機構以及財團法人性質的半官方的技術轉移協(xié)會等經驗，對于解決我國目前多頭管理的混亂狀態(tài)和法律法規(guī)的不完善、解決審計監(jiān)察部門在客觀上存在的不足、以及通過對科研管理的綜合治理來緩解審計監(jiān)察活動的壓力，都具有十分重要的借鑒意義。 本文對改進我國縱向科研經費的審計監(jiān)察提出了建議。第一是改進審計監(jiān)察機制和過程，包括完善事前審計和事中審計、加強審計監(jiān)察工作的效益性目的和完善相應的懲罰措施；第二是改進課題制，以利于審計監(jiān)察活動，包括分散課題負責人的權限、課題內部引進多元化人才參與管理；第三是改進科研課題立項和審批工作，包括同行評議制度的完善和專家評議公示制度的建立；第四是引進新思路以加強審計監(jiān)察工作，包括完善擬成果購買制，并界定了課題等級評價制度和課題分級獎勵制度。由于各種原因，包括擬成果購買制在內的部分問題還有待深入探究，希望本文能為完善經費審計監(jiān)察制度提出自己的建議和參考。
[Abstract]:The improvement of science and technology level has become another important force to promote the sustained, rapid and healthy development of China's economy. The introduction of the outline of the National medium-and long-term Science and Technology Development Plan has put forward ambitious goals and objective requirements for perfecting the management of scientific research topics and improving the level of science and technology. However, the increasing number of illegal and criminal activities of vertical scientific research funds also increasingly affects the healthy development of scientific research activities in our country, so it is imperative to strengthen the audit and supervision of vertical scientific research funds. Taking the audit and supervision activities of vertical scientific research funds as the research object, this paper probes into the development history of vertical scientific research funds, and expounds the existing problems and the causes of the problems in the audit and supervision of vertical scientific research funds in our country at present. Due to the deficiency of the current scientific research management laws and systems, the extensive management system, the imperfect management of scientific research funds and the management confusion caused by the situation of multi-head management, the passive situation of audit supervision work has been objectively caused. However, the current audit supervision system lacks enough independence in administrative status, the administrative function is deviated, and the working mode is relatively backward, which makes the problems existing in the audit and supervision of vertical scientific research funds more serious. The subject system of scientific research activities is also due to the excessive authority of the person in charge of the project and the close relationship between the subject and the management department, which leads to the restriction of audit supervision everywhere. The reason is that the serious shortage of vertical scientific research funds has objectively avoided the illegal and disciplinary behavior of scientific research funds, and the long-term neglect of audit supervision by the state is also an important factor that subjectively causes the current situation of audit supervision. This paper focuses on the analysis of the relevant experience of audit supervision in the management of scientific research projects in major western countries. The decentralized management mode of the United States, the importance of pre-audit, the reasonable coexistence of vertical scientific research funds and horizontal scientific research funds, and the perfection of technology transfer system; the scientific research system led by the European scientific and economic circles, the auxiliary position of the government, the reasonable division of labor between universities and societies in the direction of scientific research, and the technology transfer departments scattered in the scientific research institutions; The experience of Japan and South Korea, such as the joint management system with decentralized management as the core, the enterprise-led scientific research institutions and the semi-official technology transfer association in the nature of financial corporations, etc., can solve the confusion of multi-head management and the imperfection of laws and regulations in our country at present, solve the shortcomings of audit supervision departments objectively, and alleviate the pressure of audit supervision activities through the comprehensive management of scientific research management. Both have very important reference significance. This paper puts forward some suggestions on improving the audit and supervision of vertical scientific research funds in China. The first is to improve the audit supervision mechanism and process, including perfecting the pre-audit and in-case audit, strengthening the beneficial purpose of audit supervision and perfecting the corresponding punishment measures, the second is to improve the subject system in order to facilitate the audit supervision activities, including the decentralization of the authority of the person in charge of the subject, and the introduction of diversified talents to participate in the management of the subject. The third is to improve the establishment and examination and approval of scientific research projects, including the perfection of peer review system and the establishment of expert evaluation publicity system; the fourth is to introduce new ideas to strengthen audit supervision, including perfecting the purchase system of proposed results, and defining the subject grade evaluation system and the subject hierarchical reward system. Due to various reasons, some problems, including the proposed purchase system, need to be deeply explored. I hope this paper can put forward its own suggestions and references for improving the audit and supervision system of funds.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.6

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