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Research On The Management Of Scientific Research Funds In Colleges And Universities In The Inner Mongolia Autonomous Region

Posted on:2018-10-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y SunFull Text:PDF
GTID:2347330518955811Subject:Accounting
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In 2015,the science and technology of national fiscal expenditure amounted to 586 billion and 257 million yuan,accounting for 3.33%of the national fiscal expenditure.The central government science and technology expenditures 247 billion and 839 million yuan,accounting for 9.7%of the central fiscal expenditure.Fiscal expenditure on science and technology of Inner Mongolia amounted to 3 billion and 572 million,accounting for the Inner Mongolia Autonomous Region local fiscal general budget expenditure of 0.84%,compared to 922 million yuan in 2007.During the ten years the local finance science and technology investment growth of 2 billion and 650 million yuan,up to 287%.With the further development of the strategy of rejuvenating the country through science and education,the scale of scientific research funds in colleges and universities is becoming larger and larger.Based on the analysis of a lot of domestic and foreign literature,according to the theory of budget management theory,cost management theory,motivation theory,internal control theory,performance appraisal theory,analysis of the current situation of the management of colleges and universities research funds in the Inner Mongolia Autonomous Region,we find that the current management of scientific research funds in colleges and universities in the Inner Mongolia Autonomous Region where are should further improve the management system,and lacking of reasonable incentive system,and lackig of performance appraisal system and lacking of regulatory mechanism through on-the-spot investigation.In this paper,14 colleges and universities in the Inner Mongolia Autonomous Region are as the research objects,we establish the performance evaluation system of scientific research funds,and select the research funds,researchers,graduates,research subject number,academic papers,academic monographs,technical achievements,and award results the 8 input and output indicators,and use the DEA model to analyze the use of research funds efficiency.The study found that the first 14 colleges and universities in the Inner Mongolia Autonomous Region,the use of research funding efficiency needs to be improved,there are regional differences in the use of research funding efficiency,pure technical efficiency in different degree is invalid or invalid size are running large scale 6 colleges and universities,this 6 colleges and universities should be added into fast scientific research,to achieve the comprehensive technical efficiency.Second,there are 5 colleges and universities in the Inner Mongolia Autonomous Region are diminishing returns to scale,which shows that the efficiency of the use of research funds is not high,the existence of idle funds for scientific research.This 5 colleges and universities should focus on strengthening the level of scientific research output and improve the efficiency of scientific research funds.Third,Scientific research funds expenditure structure is unreasonable,resulting in research funding did not reach the optimal output level,restricting the development of scientific research in colleges and universities in the Inner Mongolia,for lack of output of colleges and universities,should be in the existing research funding scale,improve the management system of scientific research funds,promote the transformation of scientific research achievements,improve the level of output.According to the empirical analysis results,put forward to improve the management system of scientific research funds,strengthen project budget management,project implementation process in strict accordance with the budget execution,improve the use of research funds performance evaluation system,improve the scientific understanding of the scientific research funds and strengthen the university scientific research fund of audit and supervision countermeasures,has certain reference significance to management the scientific research funds in Colleges and universities in the Inner Mongolia Autonomous Region.
Keywords/Search Tags:Inner Mongolia, Scientific research funds, Efficiency, DEA model
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