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一、财政科技经费监管现状分析(一)现状及问题。财政科技经费监管是指财政与科技主管部门等各个监管主体,依据相关财经法律法规,对财政科技经费配置、管理和使用的全过程及其结果所实施的监督、管理、检查、控制和评价。目前,各类国家科技计划分别有相应的财务管理制度,如“863计划”经费管理办法、基础研究计划经费管理办法等。财政部门、科技部门、课题组织单位和承担单位等都负有经费监管职责,监
First, financial science and technology supervision status analysis (A) the status quo and problems. The supervision of financial and scientific funds means the supervision and management, inspection, control and evaluation carried out by the financial, science and technology supervisory departments and other regulatory bodies in accordance with the relevant financial laws and regulations and the entire process of the allocation, management and use of financial and scientific funds and the results thereof. At present, various types of national science and technology plans have corresponding financial management systems, such as the “863 Plan” for fund management and the funds for basic research programs. Financial departments, science and technology departments, subject organizations and units bear the burden of regulatory responsibilities, supervision