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newsid='13'> <h1 class='title'>廣東完善省級財政科研項目資金管理</h1> <div id="ft171ae6" class='newsInfoWrap'><div id="ft171ae6" class='leftInfo'><span id="ft171ae6" class='newsInfo'>發(fā)表時(shí)間：2018-03-30 17:41</span></div></div> <div id="ft171ae6" class='line1'></div> <div id="ft171ae6" class='richContent richContent0'> <div>一直困擾科研人員的科研項目資金管理“過(guò)細過(guò)死”老大難問(wèn)題有了解決新辦法。近日，我省正式印發(fā)《關(guān)于進(jìn)一步完善省級財政科研項目資金管理等政策的實(shí)施意見(jiàn)（試行）》（下稱(chēng)《實(shí)施意見(jiàn)》），在貫徹落實(shí)《關(guān)于進(jìn)一步完善中央財政科研項目資金管理等政策的若干意見(jiàn)》基礎上，結合我省實(shí)際情況，在加大績(jì)效激勵、允許列支人員費、科研誠信體系建設、簡(jiǎn)便撥款流程等方面出臺了一系列突破性政策，有效支撐創(chuàng )新驅動(dòng)發(fā)展戰略實(shí)施。</div><div>　　《實(shí)施意見(jiàn)》自今年3月1日起施行，適用于2017年（含）以后批準立項的、獲得省級財政科研項目資金支持的各類(lèi)項目。2016年（含）以前立項的在研項目，如果是在文件發(fā)布時(shí)，項目執行期已結束、進(jìn)入結題驗收環(huán)節的項目，按照原政策執行，不作調整。對于尚在執行期內的項目，由項目承擔單位統籌考慮本單位實(shí)際情況，并與科研人員充分協(xié)商后,在項目預算總額不變的前提下，自主選擇在研項目間接費用和績(jì)效支出安排、預算科目調劑等是否執行有關(guān)新規定。</div><div>　　簡(jiǎn)化預算編制科目下放調劑權</div><div>　　科研項目資金管理“過(guò)細過(guò)死”一直是困擾科研人員的一大難題。以往科研項目資金預算編制要求提前幾年把科研項目的各項開(kāi)支列出來(lái)，若在實(shí)際運行中發(fā)生變化，再調整預算就很困難。</div><div>　　此次《實(shí)施意見(jiàn)》明確簡(jiǎn)化預算編制科目，下放調劑權限，對一些科目合并“同類(lèi)項”。將直接費用中會(huì )議費、差旅費、國際合作與交流費合并為一個(gè)科目。如果合并后的總費用不超過(guò)直接費用的10%，就不用提供預算測算依據，科研人員在編制這部分預算時(shí)不用再具體到開(kāi)會(huì )與出差次數。同時(shí)，下放科研項目預算調劑權，在項目總預算不變的情況下，直接費用中的多數科目預算都可以由項目承擔單位自主調劑，“打醬油的錢(qián)可以買(mǎi)醋”。</div><div>　　勞務(wù)費預算不設比例限制</div><div>　　目前我國科研經(jīng)費使用中，勞務(wù)費比例過(guò)低，對于人員費的使用還存在很多限制?！秾?shí)施意見(jiàn)》明確勞務(wù)費開(kāi)支范圍和標準，重申勞務(wù)費不設比例限制。參與項目研究的研究生、博士后、訪(fǎng)問(wèn)學(xué)者以及項目聘用的研究人員、科研輔助人員等，都可以開(kāi)支勞務(wù)費。</div><div>　　項目聘用人員的勞務(wù)費開(kāi)支標準，參照當地科學(xué)研究和技術(shù)服務(wù)業(yè)從業(yè)人員平均工資水平，根據其在項目研究中承擔的工作任務(wù)確定，其社會(huì )保險補助納入勞務(wù)費科目列支。勞務(wù)費預算不設比例限制，由項目承擔單位和科研人員據實(shí)編制。</div><div>　　可從直接費用中開(kāi)支人員費</div><div>　　按照國家規定，科研項目資金分為直接費用和間接費用，直接費用一般包括設備費、材料費、差旅費、會(huì )議費、國際合作與交流費、勞務(wù)費等各類(lèi)支出。但影響科研人員切身利益的在職人員工資性支出（即人員費），此前并未能在直接費用中予以正視，科研經(jīng)費重物輕人的問(wèn)題需要切實(shí)解決。</div><div>　　為此，《實(shí)施意見(jiàn)》明確了科研院所可從直接費用中開(kāi)支本項目在編人員的人員費，保障參與科研項目的在編人員工資性支出，給科研人員吃了一顆“定心丸”。同時(shí)，人員費列入單位工資總額控制，合理有效限制單位列支范圍和數額。</div><div>　　提高間接費用比重</div><div>　　我國科研項目間接費用與美國等國家相比比例偏低，為進(jìn)一步完善間接成本補償機制，《實(shí)施意見(jiàn)》提高間接費用比重，規定“核定比例可以提高到不超過(guò)直接費用扣除設備購置費的一定比例：500萬(wàn)元以下部分為20%，500萬(wàn)元至1000萬(wàn)元部分為15%，1000萬(wàn)元以上部分為13%”。</div><div>　　同時(shí)，為加大對科研人員的激勵力度，取消績(jì)效支出比例限制，明確項目承擔單位可以在核定的間接費用比例范圍內統籌安排績(jì)效支出，并與科研人員在項目工作中的實(shí)際貢獻掛鉤?？?jì)效支出單列管理，不計入單位績(jì)效工資總量調控基數。</div><div>　　下放差旅會(huì )議費管理權限</div><div>　　高校、科研院所的科研項目資金中差旅會(huì )議費是一塊重要支出?！秾?shí)施意見(jiàn)》明確提出下放差旅會(huì )議費管理權限，給高校和科研院所更大自主權。</div><div>　　差旅費方面，合理確定教學(xué)科研人員乘坐交通工具等級和住宿費標準；對于難以取得住宿費發(fā)票的，高校、科研院所在確保真實(shí)性的前提下，據實(shí)報銷(xiāo)城市間交通費，并按規定標準發(fā)放伙食補助費和市內交通費，解決無(wú)法取得發(fā)票但需要報銷(xiāo)城市間交通費和住宿費等問(wèn)題。</div><div>　　會(huì )議費方面，業(yè)務(wù)性會(huì )議的次數、天數、人數以及會(huì )議費開(kāi)支范圍、標準等，由單位自主確定。因工作需要，邀請國內外專(zhuān)家、學(xué)者和有關(guān)人員參加會(huì )議，對確需負擔的城市間交通費、國際旅費，可由主辦單位在會(huì )議費等費用中報銷(xiāo)。</div><div>　　“當年的錢(qián)花不完不用收回”</div><div>　　“項目經(jīng)費下半年才發(fā)放，年底就得花完，要不就要被收回去。前面沒(méi)錢(qián)花，后面不知如何花?！痹豢蒲腥藛T吐槽的科研項目結余經(jīng)費收回制度此次有了重大改革。</div><div>　　《實(shí)施意見(jiàn)》明確，科研項目實(shí)施期間，年度剩余資金可以結轉下一年度繼續使用，當年的錢(qián)花不完不用收回。項目完成任務(wù)目標并通過(guò)驗收后，結余資金按規定留歸項目承擔單位使用，在2年內可以統籌安排用于科研活動(dòng)的直接支出；2年后未使用完的，按規定收回。</div><div>　　在服務(wù)方式上“做加法”</div><div>　　科研經(jīng)費報銷(xiāo)手續繁雜、程序較多、時(shí)間過(guò)長(cháng)，很多大學(xué)教授、科學(xué)家等科研人員在獲得項目經(jīng)費的同時(shí)，也因報銷(xiāo)環(huán)節的諸多問(wèn)題被逼成了“會(huì )計”，不能專(zhuān)心從事科研活動(dòng)。</div><div>　　對此，《實(shí)施意見(jiàn)》要求項目承擔單位要建立健全科研財務(wù)助理制度，為科研人員在項目預算編制和調劑、經(jīng)費支出、財務(wù)決算和驗收等方面提供專(zhuān)業(yè)化服務(wù)。這一要求意在“讓專(zhuān)業(yè)的人做專(zhuān)業(yè)的事”，為科研人員潛心從事科研營(yíng)造良好環(huán)境。</div><div><br /></div><div>　　建立科研信用管理體系</div><div>　　在大力放松行政監管、賦予科研活動(dòng)自主權的同時(shí)，為防止一放就亂的情況發(fā)生，《實(shí)施意見(jiàn)》明確省科技廳要結合廣東省社會(huì )信用體系建設和科研信用管理實(shí)際，牽頭建立全省統一的科研信用管理體系。加快建立嚴重失信行為記錄制度，對嚴重失信行為的責任主體予以客觀(guān)記錄；建立完善守信激勵和失信懲戒機制，對嚴重科研失信行為，要會(huì )同有關(guān)部門(mén)對相關(guān)責任主體實(shí)施聯(lián)合懲戒；加強與有關(guān)部門(mén)聯(lián)動(dòng)，逐步形成“守信得益、失信受損”的科研信用體系和管理制度。</div><div>　　自主規范管理橫向經(jīng)費</div><div>　　《實(shí)施意見(jiàn)》明確項目承擔單位以市場(chǎng)委托方式取得的橫向經(jīng)費，納入單位財務(wù)統一管理，由項目承擔單位按照委托方要求或合同約定管理使用。</div><div>　　此出臺的新政策，讓我省眾多高校、科研院所的科研人員十分受鼓舞。一受訪(fǎng)的科研人員表示，《實(shí)施意見(jiàn)》中有很多“重磅”的意見(jiàn)，對科研人員的影響很大，特別是對一些經(jīng)常從事腦里勞動(dòng)的科研人員將會(huì )有比較大的激勵作用。譬如，新規定了可以在直接費用中開(kāi)支人員費，這在以前來(lái)講，簡(jiǎn)直就是預算編制的“禁區”，許多財政投入只能被生硬地用于重復購買(mǎi)儀器等設備，而無(wú)法體現在科研人員的辛苦勞動(dòng)中。同時(shí)，績(jì)效支出的比例限制也取消了，項目承擔單位可在核定的間接費用比例范圍內統籌安排科研人員的績(jì)效支出，而且參與項目聘用的研究人員也可以開(kāi)支考務(wù)費了。另一方面，對于項目承擔單位來(lái)講，也是“松綁”了不少，簡(jiǎn)單說(shuō)就是原來(lái)財政要求“打醬油的錢(qián)可以買(mǎi)醋”了，改變了以外對項目承擔單位太過(guò)死板的資金管理約束，為項目的實(shí)際運行調整留足了空間，更加符合科研創(chuàng )新活動(dòng)的實(shí)際需求?？偟膩?lái)說(shuō)，從內容上看，新政的高“含金量”必然將得到廣大科研人員的的支持，科研人員不但要用好用這個(gè)新政，也要在條件放寬的基礎上，注重培養自己的科研誠信，更好地投入到各種科技創(chuàng )新活動(dòng)中去。</div><div>　　來(lái)源：廣東科技報</div><p><br /></p></div> <div id="ft171ae6" class='line2'></div> <div id="ft171ae6" class='middlePanel'> <div class="ft171ae6" id='prevAndNextDivV2'><div class="ft171ae6" id='newsPagenation12' class='newsPagenation' > <div id="ft171ae6" class='pagenationV2'><span id="ft171ae6" class='pageTag'>上一篇</span><a hidefocus='true' href='/h-nd-14.html' onclick='Fai.top.JZ.setUrlArgToCookie(this, {"args":{"id":14},"anchor":"fai_12_top","type":10}); return false;' >市政府召開(kāi)清遠市生態(tài)保護紅線(xiàn)劃定工作推進(jìn)會(huì )</a></div> <div id="ft171ae6" class='pagenationV2'><span id="ft171ae6" class='pageTag'>下一篇</span><a hidefocus='true' href='/h-nd-12.html' onclick='Fai.top.JZ.setUrlArgToCookie(this, {"args":{"id":12},"anchor":"fai_12_top","type":10}); return false;' >粵港清潔生產(chǎn)伙伴計劃</a></div> </div> </div><div id="ft171ae6" class='newsGroup'> <span id="ft171ae6" class='newsGroupName'>文章分類(lèi)：</span> <a class='newsGroupTag' href='/h-nr.html?mid=12&groupId=2' 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