CAJ | 학술논문

明确受资助机构在科研经费使用过程中的职责，是提高科研经费的使用效益的有效保障。美国国家科学基金会（NSF）主要资助基础研究，对科研经费的监督管理经过多年的发展已经达到比较成熟的阶段。NSF是以基于绩效的经费管理模式进行资助管理，以绩效为衡量标准制定了详细的管理规则来规范课题负责人以及受资助机构的权责，其具体措施包括：通过统一会计系统和审核财务管理能力，来保证受资助单位有能力核算和更好地管理联邦经费；建立快递通道，使之能快速及时地处理经费管理过程中的各类事项；根据课题进度，按需拨付资金；通过快速通道建立课题任务、经费动态调整机制和终止机制；加强对结余资金的管理；建立季度财务报告制度，并基于此形成最终财务支出报告。期望所做介绍为我国通过强化课题承担单位法人责任来加强科技经费管理提供借鉴。
명학수자조궤구재과연경비사용과정중적직책，시제고과연경비적사용효익적유효보장。미국국가과학기금회（NSF）주요자조기출연구，대과연경비적감독관리경과다년적발전이경체도비교성숙적계단。NSF시이기우적효적경비관리모식진행자조관리，이적효위형량표준제정료상세적관리규칙래규범과제부책인이급수자조궤구적권책，기구체조시포괄：통과통일회계계통화심핵재무관리능력，래보증수자조단위유능력핵산화경호지관리련방경비；건립쾌체통도，사지능쾌속급시지처리경비관리과정중적각류사항；근거과제진도，안수발부자금；통과쾌속통도건립과제임무、경비동태조정궤제화종지궤제；가강대결여자금적관리；건립계도재무보고제도，병기우차형성최종재무지출보고。기망소주개소위아국통과강화과제승담단위법인책임래가강과기경비관리제공차감。
Sound and efficient management of research organization is the key to successful funds management of S&T program. The U.S. National Science Foundation (NSF) which mainly supports the basic research has reached a more mature stage on the supervision and management of S&T funds and practices after years of development. NSF management is based on the performance of the funds, and has developed a detailed management rules to regulate powers and responsibilities of the Principal Investigators/Project Directors and research organizations. The speciifc measures include: a uniifed accounting and auditing system to ensure that each research organization has the ability to better manage federal funds; established the NSF FastLane System, so that it can quickly and timely process all types of funds management issues; disbursement of funds by task requirements; established task dynamic adjustment and termination mechanism via the FastLane System; strengthening management of the remaining funds; establishing quarterly ifnancial reporting system, and based on which forming a ifnal ifnancial expenditure reports. We expected to provide reference for our science and technology funds management department or agency through the introduction.