预算控制系统对科研经费支出绩效的影响
|
摘要
以预算控制系统理论为基础,运用问卷调查数据系统分析了预算控制系统因素(制度设计、内部监督和第三方评估审计)对科研经费支出绩效的影响机制,以及核算难度的调节作用。将科研经费支出绩效分为科研人员经费使用绩效和科研单位经费管理绩效两个层面。研究表明,制度设计和内部监督以预算执行力为中介显著正向影响科研经费支出的两个层面绩效;第三方评估审计以预算执行力为中介显著正向影响科研人员经费使用绩效,但对科研单位经费管理绩效无显著影响;同时,核算难度负向调节预算执行力与科研经费支出两个层面绩效之间的关系。
Scientific research units,as well as government administrative departments,acknowledge the importance of budget control to the management of scientific research funds. Scholars have done a lot of research on the impact of budget control system and its factors on the performance of scientific research expenditure in China. Generally speaking,the existing research mainly takes developed countries as benchmarks or makes qualitative analyses of each factor itself according to subjective experience. Although some scholars in the world have earlier empirically explained the importance of budget control in R&D and emphasized the flexibility of funding system constraints,there is still a lack of research on the impact mechanism of integrated budget control system on the performance of scientific research expenditure. The purpose of this paper is to examine whether the status quo of budget control system factors and budget execution can effectively control the performance of scientific research expenditure.In addition to budget control system,accounting is another factor that may likely influence the performance of scientific research expenditure. Scholars generally regard reducing the accounting difficulty and improving the scientificity,rationality and practicability of accounting as the research focus of scientific research funds accounting. However,an exception is a recent study by three Chinese scholars that provides analytical,as well as empirical,evidence that accounting difficulty is not the main factor directly affecting the management of scientific research funds. Then,how does the accounting difficulty affect the performance of scientific research expenditure in China? How heterogeneous is the impact of accounting difficulty on the relationship between budget control system and performance of scientific research expenditure? It is of great theoretical significance to the performance of scientific research expenditure.The relationship between budget control system,accounting difficulty,and performance of scientific research expenditure remains,to date,more or less a black box. Based on the theory of budget control system,this paper constructs a relatively complete impact mechanism model of budget control system,and divides the performance of scientific research expenditure into two levels: the expenditure performance of scientific research personnel and the fund management performance of scientific research units. The research data are collected in the form of questionnaires,in which the items of the questionnaires refer to the prior literature. With the help of Shanghai Science and Technology Commission and Shanghai Maritime University,this paper conducts field research and forecasting tests,and invites experts from Shanghai Jiaotong University,Shanghai Institute of Technology Logistics under Chinese Academy of Sciences and the Office of Audit Office in Shanghai to evaluate the questionnaire. Formal questionnaires are distributed to researchers and research managers of universities and research institutes in Shanghai and Zhejiang.Then,using the OLS regression method,this paper empirically analyzes the impact mechanism of budget control system factors and the moderating effect of accounting difficulty on the performance of scientific research expenditure. Overall,the results find the following conclusions.Firstly,it is not balanced that three factors of budget control system affect two level performance of scientific research expenditure. On the one hand,system design and internal supervision have a significant positive impact on the performance of scientific research expenditure,which shows that the more reasonable the system design and the more active the internal supervision,the more effective the performance of scientific research expenditure can be improved. It is suggested that scientific research units should conscientiously implement the national scientific research policy,strengthen system reform and innovation,explore a budget system that conforms to scientific research laws,project nature and discipline characteristics,and strive to improve the supervision enthusiasm of internal departments in order to form a sound and effective internal supervision system. On the other hand,although the third-party evaluation audit has no significant impact on the fund management performance of scientific research units,it has a significant impact on the expenditure performance of scientific research personnel. For a long time,the third-party evaluation audit institutions are seldom introduced into the management of scientific research funds. The conclusion of this paper confirms that the third-party evaluation audit should not be neglected.Secondly,budget execution has a mediating effect on the relationship between budget control system factors and the performance of scientific research expenditure. Specifically,system design and internal supervision have significantly positive impact on two level performance of scientific research expenditure by mediation of budget execution; the third-party evaluation audit has a positive impact on the expenditure performance of scientific research personnel through mediator of budget execution. It implies that existing budget compilation and implementation is still play an effective role in controlling the performance of scientific research expenditure,which is the core and key of the management of scientific research funds. This paper also confirms that third-party evaluation audit can significantly improve budget execution in the management of scientific research funds. This has important theoretical significance for the research of budget control system.Thirdly,the accounting difficulty negatively moderates the relationship between budget execution and two level performance of scientific research expenditure. Extensive accounting model,especially the lack of scientific,reasonable and practical indirect cost accounting methods,is difficult to provide timely and accurate accounting data,thus weakening the positive impact of budget execution on the performance of scientific research expenditure. The management of scientific research funds is a systematic project,which cannot emphasize the role of one or some factors partially or in isolation. We must systematically understand the mechanism of each factor,take the budget execution as the core,and coordinate the factors of each budget control system with the accounting in order to effectively improve the performance of scientific research expenditure.This study makes several important contributions. First,this paper identifiesthree budget control system factors: system design,internal supervision,third-party evaluation audit and empirically examines their impact on the performance of scientific research expenditure,which expands the previous research literature on budget control system and the management of scientific research funds. Second,to divide the performance of scientific research expenditure into the expenditure performance of scientific research personnel and the fund management performance of scientific research units is helpful to correctly understand the management practice of scientific research funds. Finally,it constructs a more systematic and complete management control effectiveness framework and confirms the mediating effect of budget execution and the moderating effect of accounting difficulty on the performance of scientific research expenditure,which provides strong empirical support and beneficial enlightenment for the policy making of the management of scientific research funds in China.
Scientific research units,as well as government administrative departments,acknowledge the importance of budget control to the management of scientific research funds. Scholars have done a lot of research on the impact of budget control system and its factors on the performance of scientific research expenditure in China. Generally speaking,the existing research mainly takes developed countries as benchmarks or makes qualitative analyses of each factor itself according to subjective experience. Although some scholars in the world have earlier empirically explained the importance of budget control in R&D and emphasized the flexibility of funding system constraints,there is still a lack of research on the impact mechanism of integrated budget control system on the performance of scientific research expenditure. The purpose of this paper is to examine whether the status quo of budget control system factors and budget execution can effectively control the performance of scientific research expenditure.In addition to budget control system,accounting is another factor that may likely influence the performance of scientific research expenditure. Scholars generally regard reducing the accounting difficulty and improving the scientificity,rationality and practicability of accounting as the research focus of scientific research funds accounting. However,an exception is a recent study by three Chinese scholars that provides analytical,as well as empirical,evidence that accounting difficulty is not the main factor directly affecting the management of scientific research funds. Then,how does the accounting difficulty affect the performance of scientific research expenditure in China? How heterogeneous is the impact of accounting difficulty on the relationship between budget control system and performance of scientific research expenditure? It is of great theoretical significance to the performance of scientific research expenditure.The relationship between budget control system,accounting difficulty,and performance of scientific research expenditure remains,to date,more or less a black box. Based on the theory of budget control system,this paper constructs a relatively complete impact mechanism model of budget control system,and divides the performance of scientific research expenditure into two levels: the expenditure performance of scientific research personnel and the fund management performance of scientific research units. The research data are collected in the form of questionnaires,in which the items of the questionnaires refer to the prior literature. With the help of Shanghai Science and Technology Commission and Shanghai Maritime University,this paper conducts field research and forecasting tests,and invites experts from Shanghai Jiaotong University,Shanghai Institute of Technology Logistics under Chinese Academy of Sciences and the Office of Audit Office in Shanghai to evaluate the questionnaire. Formal questionnaires are distributed to researchers and research managers of universities and research institutes in Shanghai and Zhejiang.Then,using the OLS regression method,this paper empirically analyzes the impact mechanism of budget control system factors and the moderating effect of accounting difficulty on the performance of scientific research expenditure. Overall,the results find the following conclusions.Firstly,it is not balanced that three factors of budget control system affect two level performance of scientific research expenditure. On the one hand,system design and internal supervision have a significant positive impact on the performance of scientific research expenditure,which shows that the more reasonable the system design and the more active the internal supervision,the more effective the performance of scientific research expenditure can be improved. It is suggested that scientific research units should conscientiously implement the national scientific research policy,strengthen system reform and innovation,explore a budget system that conforms to scientific research laws,project nature and discipline characteristics,and strive to improve the supervision enthusiasm of internal departments in order to form a sound and effective internal supervision system. On the other hand,although the third-party evaluation audit has no significant impact on the fund management performance of scientific research units,it has a significant impact on the expenditure performance of scientific research personnel. For a long time,the third-party evaluation audit institutions are seldom introduced into the management of scientific research funds. The conclusion of this paper confirms that the third-party evaluation audit should not be neglected.Secondly,budget execution has a mediating effect on the relationship between budget control system factors and the performance of scientific research expenditure. Specifically,system design and internal supervision have significantly positive impact on two level performance of scientific research expenditure by mediation of budget execution; the third-party evaluation audit has a positive impact on the expenditure performance of scientific research personnel through mediator of budget execution. It implies that existing budget compilation and implementation is still play an effective role in controlling the performance of scientific research expenditure,which is the core and key of the management of scientific research funds. This paper also confirms that third-party evaluation audit can significantly improve budget execution in the management of scientific research funds. This has important theoretical significance for the research of budget control system.Thirdly,the accounting difficulty negatively moderates the relationship between budget execution and two level performance of scientific research expenditure. Extensive accounting model,especially the lack of scientific,reasonable and practical indirect cost accounting methods,is difficult to provide timely and accurate accounting data,thus weakening the positive impact of budget execution on the performance of scientific research expenditure. The management of scientific research funds is a systematic project,which cannot emphasize the role of one or some factors partially or in isolation. We must systematically understand the mechanism of each factor,take the budget execution as the core,and coordinate the factors of each budget control system with the accounting in order to effectively improve the performance of scientific research expenditure.This study makes several important contributions. First,this paper identifiesthree budget control system factors: system design,internal supervision,third-party evaluation audit and empirically examines their impact on the performance of scientific research expenditure,which expands the previous research literature on budget control system and the management of scientific research funds. Second,to divide the performance of scientific research expenditure into the expenditure performance of scientific research personnel and the fund management performance of scientific research units is helpful to correctly understand the management practice of scientific research funds. Finally,it constructs a more systematic and complete management control effectiveness framework and confirms the mediating effect of budget execution and the moderating effect of accounting difficulty on the performance of scientific research expenditure,which provides strong empirical support and beneficial enlightenment for the policy making of the management of scientific research funds in China.
引文
[1]邓毅.政府预算管理控制系统的绩效改革[J].宏观经济研究,2008(7):40-44.Deng Yi.The performance reform of government budget management control system[J].Macroeconomics,2008(7):40-44.
[2]DongSung K.Performance-based budgeting:The U.S.experience[J].Public Organization Review,2005,5(2):91-107.
[3]戴国庆.美国联邦政府科研经费监督管理及其启示[J].科研管理,2006,27(1):17-22.Dai Guoqing.The supervision of government-supported R&D fund in America and its application in China[J].Science Research Management,2006,27(1):17-22.
[4]李兵,李正风,崔永华.课题制科研经费管理存在的问题与对策[J].中国科技论坛,2011(7):05-11.Li Bing,Li Zhengfeng,Cui Yonghua.Problems in projectoriented management system of research funding[J].Forum on Science and Technology in China,2011(7):05-11.
[5]张碧晖.科研经费分配与管理笔谈---科研经费流失是制度除了问题[J].科学学研究,2013,31(10):1441-1442.Zhang Bihui.The writing on allocation and management of research funds[J].Studies in Science of Science,2013,31(10):1441-1442.
[6]李燕萍,吴绍棠,郜斐等.改革开放以来我国科研经费管理政策的变迁、评介与走向---基于政策文本的内容分析[J].科学学研究,2009,27(10):1441-1453.Li Yanping,Wu Shaotang,Gao Fei etc.Changes review and trends of China’s scientific research funds management policy since reform and opening up-Based on content analysis of policies[J].Studies in Science of Science,2009,27(10):1441-1453.
[7]钟灿涛.高校科研经费管理问题的深层原因与对策分析[J].研究与发展管理,2011,23(6):100-104.Zhong Cantao.Analysis of deep causes and solutions for management of scientific research funds in universities[J].R&DManagement,2011,23(6):100-104.
[8]付晔,杨军.论高校科研经费使用问题产生的根源与治理[J].研究与发展管理,2014,26(4):116-121.Fu Ye,Yang Jun.Origin of the problems during the usage of scientific research funds in university and its treatment[J].R&D Management,2014,26(4):116-121.
[9]张艳,杨允仙,唐安等.新形势下科研经费管理评价研究[J].科研管理,2016,37(s1):296-300.Zhang Yan,Yang Yunxian,Tang An etc.A research on evaluation of scientific research funds management under new situations[J].Science Research Management,2016,37(s1):296-300.
[10]Rockness H O,Shields M D.An empirical analysis of the expenditure budget in research and development[J].Contemporary Accounting Research,1988,4(2):568-581.
[11]Waterhouse J H,Tiessen P.A contingency framework for management accounting systems research[J].Accounting,Organization&Society,1978,3(1):65-76.
[12]Billing A B,Buagu G N M,Moore J W.The effects of funding source and management ownership on the productivity of R&D[J].R&D Managenmet,2004,34(6):281-294.
[13]Bloch C,Sorensen M P,Graversen E K,et al..Developing a methodology to assess the impact of research grant funding:Amixed methods approach[J].Evaluation and Program Planning,2014,43(4):105-117.
[14]冯宝军,李延喜,李建明.基于多属性分析的高校科研经费全成本核算研究[J].会计研究,2012(5):10-15.Feng Baojun,Li Yanxi,Li Jianming.The total cost accounting model of the scientific research funds in universities based on multi-attributes analysis[J].Accounting Research,2012(5):10-15.
[15]刘芳,张晨,朱卫东等.科学基金科研项目经费管理的中美比较研究[J].科学学与科学技术管理,2014,35(4):50-56.Liu Fang,Zhang Chen,ZhuWeidong etc.Comparative study on the research project funds management between NSFC and NSF[J].Science of Science and Management of S.&T.,2014,35(4):50-56.
[16]张川,娄祝坤,王志成.科研经费管理效力及其影响因素的实证研究[J].科学学研究,2015,33(8):1193-1202.Zhang Chuan,Lou Zhukun,Wang Zhicheng.The effectiveness of research funding management and influencing factors[J].Studies in Science of Science,2015,33(8):1193-1202.
[17]胡勇军.国家科研经费管理改革及其对地方政府科技政策的影响---基于北京、上海、广州、深圳的案例分析[J].科技进步与对策,2015,32(11):93-99.Hu Yongjun.The reform of national research funding management and its impact on local government’s science and technology policy-Based on the case study of Beijing,Shanghai,Guangzhou and Shenzhen[J].Science&Technology Progress and Policy,2015,32(11):93-99.
[18]陈洪转,羊震,刘思峰等.基于滞后DEA的我国高校科研经费使用效率评价[J].管理评论,2011,23(8):72-77.Chen Hongzhuan,Yang Zhen,Liu Sifeng etc.A laggingDEA based evaluation on the efficiency of universities use of funding[J].Management Review,2011,23(8):72-77.
[19]驻科技部纪检组监察局调研小组.关于财政投入科研项目监管问题的报告[J].中国软科学,2012(2):185-192.Discipline inspection group in the Ministry of science and Technology Supervision Bureau Investigation Team.Report on supervision of financial investment in scientific research projects[J].China Soft Science Magazine,2012(2):185-192.
[20]王谷香.高职院校科研经费精细化管理的标准研究[J].科研管理,2016,37(4):85-89.Wang Guxiang.A research on the standards for fine management of scientific research funds in higher vocational colleges[J].Science Research Management,2016,37(4):85-89.
[21]Hanse S C,Van der Stede W A.Multiple facets of budgeting:An exploratory analysis[J].Management Accounting Research,2004,15(4):415-439.
[22]顾全.科研项目经费管理:中英比较研究[J].科研管理,2012,33(1):120-126.Gu Quan.R&D project funding management:Comparative study between China and British[J].Science Research Management,2012,33(1):120-126.
[23]John R,Keith J,Derrick F B.Characterisation and measurement methods for author productivity and research vitality:Astudy of the R&D management field[J].Research Evaluation,2008,17(3):59-69.
[24]张川,娄祝坤,王志成.我国科研经费管理现状调查及对策分析[J].财务研究,2015(2):89-96.Zhang Chuan,Lou Zhukun,Wang Zhicheng.An investigation on the management of research funding in China and its countermeasures[J].Finance Research,2015(2):89-96.
[2]DongSung K.Performance-based budgeting:The U.S.experience[J].Public Organization Review,2005,5(2):91-107.
[3]戴国庆.美国联邦政府科研经费监督管理及其启示[J].科研管理,2006,27(1):17-22.Dai Guoqing.The supervision of government-supported R&D fund in America and its application in China[J].Science Research Management,2006,27(1):17-22.
[4]李兵,李正风,崔永华.课题制科研经费管理存在的问题与对策[J].中国科技论坛,2011(7):05-11.Li Bing,Li Zhengfeng,Cui Yonghua.Problems in projectoriented management system of research funding[J].Forum on Science and Technology in China,2011(7):05-11.
[5]张碧晖.科研经费分配与管理笔谈---科研经费流失是制度除了问题[J].科学学研究,2013,31(10):1441-1442.Zhang Bihui.The writing on allocation and management of research funds[J].Studies in Science of Science,2013,31(10):1441-1442.
[6]李燕萍,吴绍棠,郜斐等.改革开放以来我国科研经费管理政策的变迁、评介与走向---基于政策文本的内容分析[J].科学学研究,2009,27(10):1441-1453.Li Yanping,Wu Shaotang,Gao Fei etc.Changes review and trends of China’s scientific research funds management policy since reform and opening up-Based on content analysis of policies[J].Studies in Science of Science,2009,27(10):1441-1453.
[7]钟灿涛.高校科研经费管理问题的深层原因与对策分析[J].研究与发展管理,2011,23(6):100-104.Zhong Cantao.Analysis of deep causes and solutions for management of scientific research funds in universities[J].R&DManagement,2011,23(6):100-104.
[8]付晔,杨军.论高校科研经费使用问题产生的根源与治理[J].研究与发展管理,2014,26(4):116-121.Fu Ye,Yang Jun.Origin of the problems during the usage of scientific research funds in university and its treatment[J].R&D Management,2014,26(4):116-121.
[9]张艳,杨允仙,唐安等.新形势下科研经费管理评价研究[J].科研管理,2016,37(s1):296-300.Zhang Yan,Yang Yunxian,Tang An etc.A research on evaluation of scientific research funds management under new situations[J].Science Research Management,2016,37(s1):296-300.
[10]Rockness H O,Shields M D.An empirical analysis of the expenditure budget in research and development[J].Contemporary Accounting Research,1988,4(2):568-581.
[11]Waterhouse J H,Tiessen P.A contingency framework for management accounting systems research[J].Accounting,Organization&Society,1978,3(1):65-76.
[12]Billing A B,Buagu G N M,Moore J W.The effects of funding source and management ownership on the productivity of R&D[J].R&D Managenmet,2004,34(6):281-294.
[13]Bloch C,Sorensen M P,Graversen E K,et al..Developing a methodology to assess the impact of research grant funding:Amixed methods approach[J].Evaluation and Program Planning,2014,43(4):105-117.
[14]冯宝军,李延喜,李建明.基于多属性分析的高校科研经费全成本核算研究[J].会计研究,2012(5):10-15.Feng Baojun,Li Yanxi,Li Jianming.The total cost accounting model of the scientific research funds in universities based on multi-attributes analysis[J].Accounting Research,2012(5):10-15.
[15]刘芳,张晨,朱卫东等.科学基金科研项目经费管理的中美比较研究[J].科学学与科学技术管理,2014,35(4):50-56.Liu Fang,Zhang Chen,ZhuWeidong etc.Comparative study on the research project funds management between NSFC and NSF[J].Science of Science and Management of S.&T.,2014,35(4):50-56.
[16]张川,娄祝坤,王志成.科研经费管理效力及其影响因素的实证研究[J].科学学研究,2015,33(8):1193-1202.Zhang Chuan,Lou Zhukun,Wang Zhicheng.The effectiveness of research funding management and influencing factors[J].Studies in Science of Science,2015,33(8):1193-1202.
[17]胡勇军.国家科研经费管理改革及其对地方政府科技政策的影响---基于北京、上海、广州、深圳的案例分析[J].科技进步与对策,2015,32(11):93-99.Hu Yongjun.The reform of national research funding management and its impact on local government’s science and technology policy-Based on the case study of Beijing,Shanghai,Guangzhou and Shenzhen[J].Science&Technology Progress and Policy,2015,32(11):93-99.
[18]陈洪转,羊震,刘思峰等.基于滞后DEA的我国高校科研经费使用效率评价[J].管理评论,2011,23(8):72-77.Chen Hongzhuan,Yang Zhen,Liu Sifeng etc.A laggingDEA based evaluation on the efficiency of universities use of funding[J].Management Review,2011,23(8):72-77.
[19]驻科技部纪检组监察局调研小组.关于财政投入科研项目监管问题的报告[J].中国软科学,2012(2):185-192.Discipline inspection group in the Ministry of science and Technology Supervision Bureau Investigation Team.Report on supervision of financial investment in scientific research projects[J].China Soft Science Magazine,2012(2):185-192.
[20]王谷香.高职院校科研经费精细化管理的标准研究[J].科研管理,2016,37(4):85-89.Wang Guxiang.A research on the standards for fine management of scientific research funds in higher vocational colleges[J].Science Research Management,2016,37(4):85-89.
[21]Hanse S C,Van der Stede W A.Multiple facets of budgeting:An exploratory analysis[J].Management Accounting Research,2004,15(4):415-439.
[22]顾全.科研项目经费管理:中英比较研究[J].科研管理,2012,33(1):120-126.Gu Quan.R&D project funding management:Comparative study between China and British[J].Science Research Management,2012,33(1):120-126.
[23]John R,Keith J,Derrick F B.Characterisation and measurement methods for author productivity and research vitality:Astudy of the R&D management field[J].Research Evaluation,2008,17(3):59-69.
[24]张川,娄祝坤,王志成.我国科研经费管理现状调查及对策分析[J].财务研究,2015(2):89-96.Zhang Chuan,Lou Zhukun,Wang Zhicheng.An investigation on the management of research funding in China and its countermeasures[J].Finance Research,2015(2):89-96.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |