王明丽 吴丹

    [摘要] 科技科研经费合理支出分配与预算管理是完善科技经费管理制度的有效途径与手段，精准把握财政科技科研经费支出预算管理投入策略、方向、经费支出及统筹分配与发展趋势，引领科技研发优势转化实际生产力和增长国民经济发展，已是当今科技、科研创新发展研讨的核心。本研究对国际、国内及区域间科技科研经费投入与支出数据占比值进行分析，依据科研经费的分配原则及特点，分析经费支出的投入现状、存在问题、发展趋势以及科技科研经费预算管理研究的实际意义，以期为经费预算管理研究以及政府对科技、科研经费支出占比投入的支持提供依据。

    [关键词] 科技经费支出；分配原则；预算管理

    [中图分类号] F275.3 [文献标识码] A [文章编号] 1673-7210(2018)05(b)-0168-05

    Research on the disbursement and budget management of scientific research expenditure

    WANG Mingli WU Dan

    Finance Department， the Second Affiliated Hospital of Inner Mongolia Medical University， Inner Mongolia Autonomous Region， Huhhot 010030， China

    [Abstract] It is an effective way to improve the system of scientific research expenditure to make the disbursement and budget management rationally. It is the core of the development of modern science and scientific innovation to learn about the strategy， direction and the development trend of the expenditure accurately， transfer the advantages of scientific and technological research and development into actual productivity， and improve the development of national economy. This article analyzes the international ......