【作者】 张婷；

【导师】 杨永淼；

【作者基本信息】 山东农业大学 ， 会计（专业学位）， 2015， 硕士

【摘要】 科学技术是第一生产力,是推动我国经济发展的动力。党的十八大强调要坚持走中国特色自主创新道路、实施创新驱动发展战略。当前,经济进入新常态,这就要求我们必须深入实施“创新驱动发展战略”,依靠科技创新促进经济发展。当前,泰安市正处于战略机遇期,既面临着产业调整等难得的历史机遇,又面临着经济效益偏低等诸多的现实困难和问题,这都将主要依靠科技进步加以解决。近年来,泰安市一方面加大对上争取的力度,精选推荐的项目获得了国家级、省级科技项目的立项,另一方面不断增加科技投入,实施泰安市科技发展计划项目。如何加强项目经费管理成为摆在泰安市面前的现实问题。对泰安市科技计划项目经费管理进行研究,可以为国家级、省级项目经费管理提供借鉴,有助于提高泰安市科技经费的管理水平。本文以2012-2014年泰安市科技计划项目经费相关数据为基础,分析泰安市科技计划项目经费管理的现状,指出当前管理中存在的问题,结合相关理论分析问题出现的原因,并在借鉴国外先进国家管理经验的基础上初步构建了项目经费管理体系,同时对改进泰安市科技计划项目管理提出意见建议。当前,泰安市在科技计划项目经费管理过程中也做出了诸多努力,如出台一系列政策文件加强政策支持、财政科技部门协力共管、开展年度经费检查等,这些措施对于加强经费的监督管理起到了积极的作用。尽管如此,在项目经费管理方面仍然存在政策执行力差、预算管理滞后、重立项轻管理、审计监督力度小、管理缺位、制度监督不到位的问题,在委托—代理理论、全面预算管理理论和绩效评价理论下分析,问题出现的原因归纳为三点:制度不健全、体制不完善、机制不健全。本文借鉴美国、日本、德国科研项目经费管理的经验,初步构建了一个从体制、模式、机制三方面入手的科技项目经费管理体系,即:实行财政统一预算、科技归口管理、项目单位使用的一体化经费管理体制,建立政府主管部门、项目承担单位和第三方共同参与的多方管理模式,依托“三个一”机制,即“一个基础、一条主线和一个导向”。“一个基础”是以全面预算为基础;“一条主线”是以审计监督为主线,始终贯穿项目经费管理全过程;“一个导向”是以项目结果为导向,在项目经费管理事前、事中、事后三阶段建立起风险控制、全面问责、绩效评价等一系列机制。在此基础上提出泰安市科技计划项目经费管理应在政策法规出台、明确项目承担单位责任、改革资金投入、完善信用建设几个方面做出改进。更多还原

【Abstract】 Science and technology is the first productive force as mutative of Chinese economic development. The party stresses the need to adhere to the road of independent innovation with Chinese characteristics and the implementation of innovation-driven development strategy in the 18 th National Congress of the Communist Party of China. Currently, Chinese economy enters a new norm, which requires us to implement the "innovation-driven development strategy" deeply, relying on technological innovation for promoting economic development. In the latest times, Tai’an is exposed to a period of strategic opportunities, which refers that it is facing historical opportunity of industrial restructure and practical difficulties and problems on economy, mainly depending on improving science and technology.In the recent years, on the one hand, Tai’an seeks to increase the intensity of selection of projects, some of which are issued by the national or provincial science and technology institutions. On the other hand, it continues to increase investment of Municipal Science and develop Science and Technology Project. It is a practical problem how to strengthen the management of project funds in front of Tai’an.Science and Technology Project funds management in Tai’an is researched, which can provide a reference for national and provincial project funds management and help to improve the level of management on Tai’an funds.Taking Tai’an Science and Technology Project funds 2012--2014 years of relevant data, analyze the status quo Tai’an Science and Technology project funds management, pointing out the problems in the current management, combined with the emergence of reason theory to analyze problems and draw on advanced foreign Tai’an to improve science and technology project management proposed on the basis of national management experience opinions and suggestions, but the initial construction project funds management system.Currently, Tai’an also made a lot of efforts in the process of funds management of science and technology project, such as the introduction of a series of policy documents to strengthen policy support, Cooperation condominium by financial technology sector, annual test, which play the positive role on strengthening supervision and management of funds. Nevertheless, there exist problems on poor execution policy, lag of budget management, extra-weight on project management, ignorance of audit supervision, absence of management, inappropriate system supervision. According to the management of project funds, the principal- agent theory, and comprehensive budget management theory, theoretical analysis and performance evaluation, causes of the problem are summarized in the points: without complete, imperfect system and the mechanism.This Article pays attention to experience from the United States, Japan and German and it initially builds up science and technology project management system in three aspects of system, mode and mechanism: the implementation of the budget of fiscal consolidation, centralized management of science and technology, integrated financial management system used by the project unit, the establishment of project management and financial management, and the introduction of multi-party management of third-party involvement, relying on the "Three Ones" mechanism, namely "a base, a main line and a guide. " "A base" is the basis of overall budget; "main line" is the audit oversight main line runs through the entire process of project funds management; "a guide" establishes a series of mechanisms, including management of project funds, full accountability, and performance evaluation in three stages as an orient of project results. It also suggests that the Tai’an’s of research funds about Science and Technology project management should be improved in clearing out responsibility undertaker, reforming capital investment, and improving the credit-building and更多还原