纵向科研课题经费审计监察的现状及改进

发布时间：2019-07-08 09:45

【摘要】： 科技水平的提高成为推动我国经济持续快速健康发展的又一个重要力量。《国家中长期科学和技术发展规划纲要》的出台，为完善科研课题管理和提高科技水平提出了远大目标和客观要求。而纵向科研经费的违法犯罪活动的日益增多，也日益影响到我国科研活动的健康发展，加强纵向科研经费的审计监察势在必行。本文以纵向科研经费的审计监察活动为研究对象，通过探究纵向科研经费的发展历史，阐述了我国目前纵向科研经费审计监察中存在的问题及问题存在的原因。由于现行科研管理法规和制度的不足，粗放的管理制度、科研经费管理不够完善以及多头管理局面导致的管理混乱，在客观上造成了审计监察工作的被动局面；而目前的审计监察制度在行政地位上缺乏足够的独立性、行政职能出现偏差、工作方式相对落后，都使纵向科研经费审计监察工作存在的问题更加严重。科研活动的课题制也由于课题负责人权限过大、课题与管理部门关系密切，导致审计监察工作处处受制。究其原因，纵向科研经费曾经经历的严重短缺，，在客观上避免了针对科研经费的违法违纪行为，而国家对审计监察工作的长期忽视，也是主观上造成审计监察目前状况的重要因素。本文重点分析了西方主要国家在科研课题管理中审计监察的相关经验。美国的多方分权管理模式、事前审计的重视、纵向科研经费和横向科研经费的合理并存、以及技术转移体系的完善；欧洲科技界和经济界为主导的科研体制、政府居于辅助地位、大学和学会在科研方向上的合理分工以及分散在各科研机构内的技术转移部门；日韩两国的以分权管理为核心的联合管理制度、企业为主导的科研机构以及财团法人性质的半官方的技术转移协会等经验，对于解决我国目前多头管理的混乱状态和法律法规的不完善、解决审计监察部门在客观上存在的不足、以及通过对科研管理的综合治理来缓解审计监察活动的压力，都具有十分重要的借鉴意义。本文对改进我国纵向科研经费的审计监察提出了建议。第一是改进审计监察机制和过程，包括完善事前审计和事中审计、加强审计监察工作的效益性目的和完善相应的惩罚措施；第二是改进课题制，以利于审计监察活动，包括分散课题负责人的权限、课题内部引进多元化人才参与管理；第三是改进科研课题立项和审批工作，包括同行评议制度的完善和专家评议公示制度的建立；第四是引进新思路以加强审计监察工作，包括完善拟成果购买制，并界定了课题等级评价制度和课题分级奖励制度。由于各种原因，包括拟成果购买制在内的部分问题还有待深入探究，希望本文能为完善经费审计监察制度提出自己的建议和参考。
[Abstract]:The improvement of science and technology level has become another important force to promote the sustained, rapid and healthy development of China's economy. The introduction of the outline of the National medium-and long-term Science and Technology Development Plan has put forward ambitious goals and objective requirements for perfecting the management of scientific research topics and improving the level of science and technology. However, the increasing number of illegal and criminal activities of vertical scientific research funds also increasingly affects the healthy development of scientific research activities in our country, so it is imperative to strengthen the audit and supervision of vertical scientific research funds. Taking the audit and supervision activities of vertical scientific research funds as the research object, this paper probes into the development history of vertical scientific research funds, and expounds the existing problems and the causes of the problems in the audit and supervision of vertical scientific research funds in our country at present. Due to the deficiency of the current scientific research management laws and systems, the extensive management system, the imperfect management of scientific research funds and the management confusion caused by the situation of multi-head management, the passive situation of audit supervision work has been objectively caused. However, the current audit supervision system lacks enough independence in administrative status, the administrative function is deviated, and the working mode is relatively backward, which makes the problems existing in the audit and supervision of vertical scientific research funds more serious. The subject system of scientific research activities is also due to the excessive authority of the person in charge of the project and the close relationship between the subject and the management department, which leads to the restriction of audit supervision everywhere. The reason is that the serious shortage of vertical scientific research funds has objectively avoided the illegal and disciplinary behavior of scientific research funds, and the long-term neglect of audit supervision by the state is also an important factor that subjectively causes the current situation of audit supervision. This paper focuses on the analysis of the relevant experience of audit supervision in the management of scientific research projects in major western countries. The decentralized management mode of the United States, the importance of pre-audit, the reasonable coexistence of vertical scientific research funds and horizontal scientific research funds, and the perfection of technology transfer system; the scientific research system led by the European scientific and economic circles, the auxiliary position of the government, the reasonable division of labor between universities and societies in the direction of scientific research, and the technology transfer departments scattered in the scientific research institutions; The experience of Japan and South Korea, such as the joint management system with decentralized management as the core, the enterprise-led scientific research institutions and the semi-official technology transfer association in the nature of financial corporations, etc., can solve the confusion of multi-head management and the imperfection of laws and regulations in our country at present, solve the shortcomings of audit supervision departments objectively, and alleviate the pressure of audit supervision activities through the comprehensive management of scientific research management. Both have very important reference significance. This paper puts forward some suggestions on improving the audit and supervision of vertical scientific research funds in China. The first is to improve the audit supervision mechanism and process, including perfecting the pre-audit and in-case audit, strengthening the beneficial purpose of audit supervision and perfecting the corresponding punishment measures, the second is to improve the subject system in order to facilitate the audit supervision activities, including the decentralization of the authority of the person in charge of the subject, and the introduction of diversified talents to participate in the management of the subject. The third is to improve the establishment and examination and approval of scientific research projects, including the perfection of peer review system and the establishment of expert evaluation publicity system; the fourth is to introduce new ideas to strengthen audit supervision, including perfecting the purchase system of proposed results, and defining the subject grade evaluation system and the subject hierarchical reward system. Due to various reasons, some problems, including the proposed purchase system, need to be deeply explored. I hope this paper can put forward its own suggestions and references for improving the audit and supervision system of funds.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

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