| Science and technology are the primary productive forces,and universities have become the backbone of national scientific research.With the expansion of the sources of scientific research funds and the increase of the amount,the problems in the management of scientific research funds are becoming more and more serious.The management of scientific research funds has become the focus of supervision and inspection by relevant government departments,and has also become the focus of public concern.Based on the theory of performance evaluation and principal-agent theory,this paper takes the management of scientific research funds of universities as the research object,and S university as the case for empirical research.Based on the theory of performance evaluation and principal-agent theory,this paper discusses the problems and causes in the management of scientific research funds of universities in China,and proposes the corresponding improvement path.Based on the research and analysis of the management of scientific research funds in S university,the following conclusions are drawn:1.S university has the following problems in the management and use of research funds: lack of flexibility in the use of research funds;Equipment procurement policy to restrict the development of scientific research;The system of official card settlement hinders the use of funds;Waste of scientific research equipment resources;The use of scientific research funds is illegal;The vogue of "only papers" and "savings projects" prevails.2.Reasons for the management of scientific research funds: the institutional defects divorced from the actual scientific research are the objective factors causing the management of scientific research funds;The information asymmetry in the principal-agent relationship is the basic condition of scientific research fund management.The inconsistency of interests in the principal-agent relationship is the internal cause of the management of scientific research funds.The unscientific mechanism of scientific research performance evaluation is the catalytic factor that causes the problem of scientific research fund management.3.From the theoretical perspective of the principal-agent theory,the following improvement approaches are proposed: to repair and solve the defects of the management system by simplifying the reimbursement process and deleting the reimbursement materials,expanding the project leader’s power of expenditure allocation,and opening a bottom-up information feedback channel;Reduce the probability of rent-seeking and rule-breaking by increasing compensation for intellectual cost,setting up white lists and green channels;Improve the supervision and restraint mechanism by developing the information sharing platform and strengthening the internal and external supervision;Through the investigation of the joint and several liability of the university and the implementation of the fund recovery system to crack down on illegal breach of contract.From the theoretical perspective of performance evaluation,this paper puts forward the measures of innovation evaluation standard,innovation evaluation content and renewal evaluation method. |