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研究公益性行业科研专项经费财务绩效评价,对于公益服务类事业单位或科研单位制定合理的公益服务目标和长期战略布局规划、增强单位自身产学研能力、转变资金分配方式、提高资金使用效益都具有十分重要意义。本文在分析目前公益性行业科研专项经费财务绩效评价现状和存在问题的基础上,阐述了财务绩效评价体系构建设想,并提出了加强财务绩效评价的有效途径。
To study the financial performance evaluation of scientific research special funds for nonprofit industries, to formulate reasonable public service targets and long-term strategic layout plans for public service institutions or scientific research units, to enhance their own production, teaching and research capabilities, to change the mode of fund allocation, and to improve the efficiency of capital utilization Very important. Based on the analysis of the status quo and existing problems of the financial performance evaluation of the scientific research special funds for the nonprofit industry at present, this paper expounds the construction of the financial performance evaluation system and puts forward the effective ways to strengthen the financial performance evaluation.