摘要
本文在加速推进中央与地方财政事权与支出责任划分的背景下,研究中央与地方科技事权与支出责任的划分问题。通过对《科技进步法》、《促进科技成果转化法》等法律法规的梳理,归纳出现行法律界定政府科技事权的范围。以创新驱动发展理论为基础,找出经济发展的核心驱动要素作为近期科技事权的重大关切。结合科技事权划分的国际经验,在立法、部门责任、财政转移支付等方面提出完善中央与地方科技事权与支出责任划分的政策建议。
Based on the division of financial responsibility and expenditure responsibility between the central and local governments, this paper studies this issue from scientific perspective. Through combing the Law of Science and Technology Progress, the Law of Promoting the Transformation of Scientific and Technological Achievements and other laws and regulations, this paper concludes the scope of government responsibility for science and technology. Based on the theory of innovation-driven development, we find out the core elements of economic development as a major concern of the recent scientific and technological authority. Considering the international experience of the division of science and technology responsibility, we then put forward suggestions on improving the system from aspects of legislation, departmental responsibility and financial transfer payments.
出处
《财政研究》
CSSCI
北大核心
2017年第11期47-59,共13页
Public Finance Research
基金
国家自然科学基金项目
科研结余经费管理问题研究(71440011)
关键词
科技资源配置
科技事权
支出责任
创新驱动
Scientific Resource Allocation
Scientific Responsibility
Expenditure Division
Innovation Drive