摘要
作为科研经费管理"放管服"改革重心的科研项目预算改革进入深水区后,仍面临多重困境。应厘定科研项目预算的法律属性,受预算和科研本质属性的双重影响,科研项目预算呈现出自治性与合规律性相结合、刚性与弹性相结合的层次结构。科研项目预算编制与审批的优化,应遵循开放性与灵活性的原则,促进科研项目预算编制与审批的科学化;科研项目预算执行与验收的改进,应秉承科研项目预算的法律属性,实现预算调整的规范化和经费支出机制的合理化,这是破解科研项目预算改革困境的法治出路。
The scientific research project budget reform,as the focus of the reform that delegate power,improve regulation,and upgrade services in scientific research funds management,has entered a deepwater zone and faces multiple difficulties. In this regard,we should determine the legal attributes of the scientific research project budget. Affected by the essential attributes of both the budget and the scientific research,the scientific research project budget presents a hierarchical structure combining autonomy and regularity,rigidity and elasticity. The optimization of formulation,examination and approval of scientific research project budget should follow the principles of openness and flexibility to improve the scientificness of formulation,examination and approval of scientific research project budget;the improvement of scientific research project budget implementation and acceptance of scientific research projects should follow the legal attribute of scientific research project budget to realize the normalization of budget adjustment and the rationalization of expenditure mechanism. These are the legal path to solve the predicaments of scientific research project budget reform.
出处
《政治与法律》
CSSCI
北大核心
2019年第9期28-38,共11页
Political Science and Law
基金
教育部哲学社会科学研究重大课题攻关项目“深化科研经费管理体制机制改革的法律问题研究”(项目编号:19JZD018)
国家社科基金重点项目“全面实施预算绩效管理的法治保障研究”(项目编号:19AFX006)的阶段性成果
关键词
科研项目经费
科研项目预算
科研自由
科研规律
法治
Scientific Research Project Funds
Scientific Research Project Budget
Freedom of Scientific Research
Law in Scientific Research
Legal Solution
