摘要
以政府财政投入为主体的高校科研活动是提升国家综合国力的重要保障。因财政投入科研项目的管理流程过长,涉及主体过多以及项目本身具有较强的专业性、不确定性和创新性等现实极易引发项目绩效考核的效能低下、目标偏离、行为偏差等难题。构建全过程内部控制系统,遵循全员参与、全过程控制、全方位覆盖的全面质量管理的基本原理,将项目经费控制、进度控制目标与项目质量控制终极目标有机融合,抓住项目的事前、事中、事后三个环节的有效衔接和递进应该是解决绩效考核难题的根本措施。
The research projects of universities and colleges,which are mainly supported by government finance input,are an important safeguard for improving the comprehensive national strength. Due to the too long management process and too many involved main bodies,as well as the specification and uncertainty of the projects,the performance appraisal of the projects are often conducted with low efficiency,deviated goal and biased behavioral. Accordingly,an overall process internal control should be built. We should organically integrate the project fund control,progress control and quality control by following the basic rules of total quality management of total involvement,overall process control and universal coverage,and effectively coordinate the each performance links through the whole process.
出处
《辽东学院学报（社会科学版）》
2017年第2期125-130,共6页
Journal of Liaodong University：Social Science Edition
基金
辽宁省教育厅项目(ZK2015023)
辽宁省教育厅项目(W2013297)
关键词
财政投入项目
绩效考核
全过程内部控制
project supported by government finance
performance appraisal
overall process internal control
