【摘要】 高等学校是科技创新的重要主体,国家对高等学校科研经费的投入呈逐年增长趋势,但经费管理仍存在使用不够规范、严重偏离预算、产出绩效不尽如人意等问题,科研经费预算管理水平有待提高。实践表明,预算松弛是高校科研经费预算管理中亟待解决的现实问题。从预算松弛的定义、主体、性质出发,并基于委托代理理论、权变理论、心理学理论等多学科视角深入分析探索高校科研经费管理中预算松弛的动因,从高校科研经费预算制定过程、执行过程、评价过程三个维度提出控制措施。更多还原

【Abstract】 University plays an important role in technological innovation. The scientific research funds from government have been growing year by year. However, there are still some problems in the management of funds, for example, lack of standardization, serious deviation from budget and low output performance. Therefore, the budget management level of scientific research funds still needs to be improved. Practice has proved that budgetary slack is a realistic problem that needs to be solved urgently. After discussing the definition, subject and natures of budgetary slack, this paper use principal-agent theory, contingency theory and psychological theory to analyze the influence factors affecting budgetary slack in the management of scientific research funds. In the end, several control measures are put forward from three dimensions.更多还原