创新驱动发展战略下财政科技支出项目绩效评价指标体系研究
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摘要
财政科技支出对于科技创新具有重要的推动作用,财政科技支出绩效评价有利于提高资金的使用效率和效益,财政科技支出项目绩效评价指标体系的合理性和科学性是评价结果客观可靠的重要保证,文章对评价指标体系建立原则进行了分析,在此基础上突出代表性成果和项目实施效果评价,重点探讨了财政科技项目产出和项目效益关键指标的选取,尝试建立分类指标评价体系。
The financial expenditure on science and technology plays an important role in promoting the innovation of science and technology. Performance evaluation of financial expenditure on science and technology is propitious to improve the efficiency of funds use,and rationality and scientificity of performance evaluation index system are the important guarantee of result evaluation. This paper analyses the principles of establishing the evaluation index system,focuses on the selection of key indicators for the output and benefit of financial expenditure on science and technology,and attempts to establish a classification index evaluation system.
The financial expenditure on science and technology plays an important role in promoting the innovation of science and technology. Performance evaluation of financial expenditure on science and technology is propitious to improve the efficiency of funds use,and rationality and scientificity of performance evaluation index system are the important guarantee of result evaluation. This paper analyses the principles of establishing the evaluation index system,focuses on the selection of key indicators for the output and benefit of financial expenditure on science and technology,and attempts to establish a classification index evaluation system.
引文
[1]杜军,陈丽琴.十堰市财政科学技术支出绩效评价研究[J].湖北工业职业技术学院学报,2017(6):40-43.
[2]孙凯,钱浩.基础研究项目产出绩效的量化评价体系研究-以浙江省自然科学基金为例[J].科学管理研究,2016(6):58-62.
[3]李小红.应用研究型科研项目绩效评价指标体系构建[J].财会通迅,2014(29):77-79.
(1)中共中央国务院印发《国家创新驱动发展战略纲要》http://www.scio.gov.cn/xwfbh/xwbfbh/wqfbh/33978/34585/xgzc34591/Document/1478339/1478339.htm
(1)财政部《预算绩效评价共性指标体系框架》(财预[2013]53号)。
[2]孙凯,钱浩.基础研究项目产出绩效的量化评价体系研究-以浙江省自然科学基金为例[J].科学管理研究,2016(6):58-62.
[3]李小红.应用研究型科研项目绩效评价指标体系构建[J].财会通迅,2014(29):77-79.
(1)中共中央国务院印发《国家创新驱动发展战略纲要》http://www.scio.gov.cn/xwfbh/xwbfbh/wqfbh/33978/34585/xgzc34591/Document/1478339/1478339.htm
(1)财政部《预算绩效评价共性指标体系框架》(财预[2013]53号)。