在规范管理中释放科研生产力：经费管理的国际比较

摘要 在国家发展从要素驱动转向创新驱动的背景下，经费对科研创新支撑的重要性与日俱增，严格科研经费管理也成为共识，因而，科研经费的管理面临着刚性严格规制与柔性创新激发的两难选择。基于国际比较的研究发现，破解难局的关键在于，既要在尊重科研规律的基础上强化经费管理，又要在规范管理中促进科研创新，由此形成三种基本类型：一是预防型，重在经费使用者的自律与使用活动的监督；二是全成本型，以科研创新主体及创新活动的全成本核算为标准，明确科研成本补偿机制；三是绩效型，以经费使用绩效为核心，聚焦科研成果创新与转化。三者互动交织构成有机整体，从而在经费规范管理中释放科研生产力。
Abstract： How to activate research productivity by standardized fund management is discussed in the fifth paper. China's development is driven by innovation rather than by elements, and the importance of funding scientific researches and innovation is growing. However, the dilemma is how to deal with rigid fund regulations and the flexible innovation excitation. Based on international experience, the authors propose that the key solution is not only to strengthen budget management and follow the rules of scientific research, but also to establish a new system to facilitate the scientific researches and innovation.