王涵 焦艳玲 伊彤

摘  要：科技经费监管是科技创新治理体系建设的重要环节，新形势下如何遵循深化科研领域政府职能转变和“放管服”改革方向，处理好激励与约束、信任与监督、放权松绑与守住底线关系，对科技经费监管提出了新挑战。文章梳理了新形势下国家科技经费监管存在的问题，在借鉴美德日等发达国家科技经费监管经验的基础上，从构建“权责明确”监管组织体系、健全覆盖全流程监管信息平台、建立违规行为主动发现机制、探索科学分类监管方式、构建“宽严相济”监管惩戒措施、完善“防范为主”监管服务体系等方面提出了行之有效的对策建议。

关键词：科技经费监管;问题;对策建议

中图分类号：G311文献标识码：A

DOI：10.19881/j.cnki.1006-3676.2021.06.05

Problems and Recommendations of Science and Technology Funds Supervision in New Situation

Wang Han1  Jiao Yanling2  Yi Tong1

（1.Beijing Research Center for Science of Science，Beijing，100089;2.Supervision Service Center for Science and Technology Funds，Ministry of Science and Technology，Beijing，100038）

Abstract：The supervision of science and technology funds is an important link in the construction of science and technology innovation governance system，in the new situation，how to follow the direction of deepening the transformation of government functions in the field of scientific research and“deregulation and service”reform，and deal with the relationship between incentive and constraint，trust and supervision，decentralization and deregulation，and keeping the bottom line，puts forward new challenges to the supervision of science and technology funds. This report combs the problems existing in the supervision of national science and technology funds in the new situation，on the basis of the experience of science and technology funds supervision in developed countries such as American，Germany and Japan，this report starts from the construction of“clear rights and responsibilities”supervision organization system，the improvement of the supervision information platform covering the whole process，the establishment of the detection mechanism of violations，the exploration of scientific classified supervision methods，and the construction of“temper justice with mercy”supervision and disciplinary measures and put forward effective countermeasures and suggestions to improve the“prevention oriented”regulatory service system.

Key words：Science and technology funds supervision;Problems;Recommendations

科技創新和进步活动的顺利开展需要财政科技经费的稳定投入。[1]科学技术部、财政部出台了一系列强化财政科技经费管理的行政法规与措施，将科技经费监管及其效益评价作为深化科技体制机制改革的重大举措并付诸实施。[2]新形势下如何遵循深化科研领域政府职能转变和“放管服”改革方向，处理好激励与约束、信任与监督、放权松绑与守住底线等的关系，对科技经费监管提出了新挑战。因此，梳理分析科技经费监管存在的瓶颈问题，总结借鉴美国、德国和日本等发达国家科技经费监管经验，提出创新我国科技经费监管的对策建议，具有重要的实践意义。

一、科技经费监管存在的问题

（一）科技经费……