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Research On The Utilization Efficiency Of University Research Appropriations

Posted on:2015-04-06Degree:MasterType:Thesis
Country:ChinaCandidate:J F SongFull Text:PDF
GTID:2297330467985403Subject:Accounting
Abstract/Summary:PDF Full Text Request
Promoting the utilization efficiency of scientific research funds in universities is the key to improving the rationality of resources utilization under the current situation of the education resources’shortage. It is significant to improve the universities’ science and technology innovation ability and accelerate the progress of science and technology in China.China’s universities taking the national80%of scientific research funds and scientific research tasks, has an important role in the national innovation system. The government is still increasing scientific research investments in universities especially in Subordinate Universities of Ministry of Education year by year, under the condition of the education scientific research resources’ shortage in our country. But the phenomenon of scientific research funds misuse and embezzlement is very serious.Therefore, it is necessary to further study and analysis the utilization efficiency of scientific research funds in Subordinate Universities of Ministry of Education, find out the characteristics and law of scientific research activity operation, and discover the problems and the insufficiencies existing in the operation process. Then corresponding policy recommendations can be put forward to provide powerful basis and methods for reference for the Ministry of Education, Ministry of Finance and the relevant departments of education scientific research to understand the universities’scientific research work better, guide scientific research funds’appropriation and optimize the scientific research funds’ allocation.The paper distinguishes the "scientific research efficiency" in existing research and the real "utilization efficiency of scientific research funds". It ruled out the impact of the human resources and material resources investments on the funds’utilization efficiency in the process of scientific research, and studies the scientific research funds separately to explore its utilization efficiency.The paper divides the scientific research funds according to the expenditure structure and set up the index system of scientific research funds investments. It evaluates utilization efficiency of scientific research funds in62Subordinate Universities of Ministry of Education empirically using DEA model and according to their statistical data of2010as samples.The results are as follows:Firstly, the utilization efficiency of scientific research funds in Subordinate Universities of Ministry of Education is not high integrally and exists regional differences. DEA effective ratio is highest and the scientific research funds using effect is best in the universities of the central region.Scientific research funds has not been used effectively and the phenomenon of idle and waste of funds, lead to that the utilization efficiency of scientific research funds is not high in comprehensive university.The scientific research funds investmens should be strengthened for the inadequate investment problems in most of the agriculture and forestry universities, the medical universities and the universities of technology. The expenditure structure of scientific research funds is unreasonable, in which some aspects are wasteful for too many investments, and some aspects restrict scientific research activities for too little investments. This phenomenon leds to the low utilization efficiency of scientific research funds and fail to achieve the optimal outputs.The main innovative achievements which this paper concludes are as follows:Firstly, it establishes evaluation index system for the utilization efficiency of scientific research funds. It realizes the direct evaluation of scientific research funds’utilization efficiency and solves the problem of the optimal allocation of scientific research funds. Secondly, considering the research funds must be included in expenses could be confirmed as research investment, we put expenditures for research funding as input indicator, and build the inputs and outputs index system of scientific research funds utilization efficiency. Thirdly, because of Subordinate Universities occupying most of the scientific research resources and possess strong scientific research ability, we choose Subordinate Universities as samples to studies their utilization efficiency of the funds for scientific research. It makes up the lack of Subordinate Universities’ research literature.
Keywords/Search Tags:Research Appropriations, Utilization Efficiency, DEA Model
PDF Full Text Request
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