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中国科技论坛  2020, Issue (9): 165-175    
  国际研究 本期目录 | 过刊浏览 | 高级检索 |
美国联邦政府研发预算制度研究及对中国的启示
吕佳龄1, 玄兆辉2
1.中国科学院科技战略咨询研究院,北京 100190;
2.中国科学技术发展战略研究院,北京 100038
On U.S.Federal Government Research and Development Budget System andIts Implication
Lu Jialing1, Xuan Zhaohui2
1. Institutes of Science and Development,Chinese Academy of Sciences,Beijing 100190,China;
2. Chinese Academy of Science and Technology for Development,Beijing 100038,China
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摘要 研究与发展活动是公共财政支持科技创新活动的关键内容。基于预算安排的研发经费规模及其占比是财政科技投入偏好的重要体现,彰显了政府在科技发展中的职能定位。中国现行的政府收支科目中虽设立了科学技术支出类别,但尚未明确列示研发预算科目或可行的数据归集方法,这对于判断财政科技投入绩效以及分析和调整科技投入中存在的结构性问题都造成障碍。研究美国联邦政府预算中有关研发支出的制度安排与具体实践,包括预算编制与执行、研发经费支出分类方法及统计数据应用等,对研究者分析和探索建立中国研发预算体系、提高财政科技经费使用绩效以及支撑现代化治理体系的建立与完善具有重要的启示意义。
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吕佳龄
玄兆辉
关键词 研发活动研发投入研发预算财政科技投入    
Abstract:Research and Development (R&D)is one of the most important areas of the public financed science,technology and innovation (STI)activities.Governments' funds for R&D activities presents the governments' capacity for supporting STI.R&D budget speaks of the government's function and priorities in S&T affairs and therefore of great significance in efficiency of public investment on S&T.Although the item S&T Expenditure has been listed in current Classification of Government Revenue and Expenditure (by the Ministry of Finance of PRC),a specific R&D budget & accounting mechanism is still missing to collect the accurate R&D spending data in terms of the S&T Expenditure,which would have greatly supported in identifying and analyzing structural problems in government S&T spending essentially.In this article,the U.S.federal government R&D budget system is explored because this system is now well established and has shown excellent STI investment performance.Research on the U.S.federal government R&D budget planning,function classification and R&D data statistics will be of great significance to analyze and explore the establishment of China's R&D budget system,improve the efficiency of public funding for STI and support the eatablishment and improvement of modern governance.
Key wordsR&D activities    R&D funds    R&D budget    Government investment in S&T
收稿日期: 2020-03-25     
PACS:  F811.3  
基金资助:中国科学院科技战略咨询研究院国家高端智库培育项目“主要发达国家R&D预算执行管理机制及借鉴研究”(Y902741GP1)。
作者简介: 吕佳龄 (1981-),女,甘肃兰州人,助理研究员;研究方向:科技创新政策、科技投入与治理。
引用本文:   
吕佳龄, 玄兆辉. 美国联邦政府研发预算制度研究及对中国的启示[J]. 中国科技论坛, 2020(9): 165-175.
Lu Jialing, Xuan Zhaohui. On U.S.Federal Government Research and Development Budget System andIts Implication. , 2020(9): 165-175.
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http://www.zgkjlt.org.cn/CN/Y2020/I9/165
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