Research On The Causes And Improvement Of Budget Slack In Scientific Research Institutes

With the construction of Chinese innovative country,as the key member of national innovation subjects,more and more research projects by various research institutes are supported by Chinese government.Meanwhile,Chinese government also puts more and more project funds into scientific research.The development of scientific research has entered the ranks of developed countries.Along with the increase of the scientific research project funds,the budget management of scientific research funds has become a focus of national attention,and has also become an imperative issue in the financial management of scientific research institutes.In order to reach the needs of the research project budget management,the majority of research institutes have improved the founding of the overall budget of research funding management system.However,there still exists a small amount of research institutes which has various problems.For example,their extensive management system construction,lacking of enough attention to the financial supervision,less comprehensive management system,less strong scientific research project management,hard to meet the actual service requirements for scientific researchers.Moreover,some researchers in violation of national laws and regulations of scientific research budget,getting illegal profits via malicious use of scientific research funds.These problems have seriously hindered the development of scientific research institutes and scientific research in China.Due to the diversification of scientific research institute funds,the investigation of the causes of budget slack in scientific research institutes is complicated.At present,there are many researches on budgetary slack in administrative institutions and universities.In this paper,the research object will be reduced and locked into the scientific research fund,without research on the causes of budgetary slack in scientific research institutes.In order to reduce the research institutes of budget slack,and to play the role of budget management in scientific research institutes much better,this paper,according to the actual working conditions of scientific research institute of budget management,will analyze and explore the causes of the budget slack of scientific research institutes comprehensively.In order to discover an effective way to solve the problem of budget slack,this paper collects a large number of previous literature on the issue of budgetary slack above all.Secondly,by using multidisciplinary research methods,this paper studied the problem of budget slack in the budget management of scientific research institutes.Thirdly,through the methods of questionnaire investigation,interviews and field investigation,this paper makes a confirmatory factor analysis on the genetic equation model of budgetary slack,so as to contribute to the cause of formation and management of budgetary slack.