河北大学学报(哲学社会科学版) ›› 2017, Vol. 42 ›› Issue (4): 144-149.DOI: 10.3969/j.issn.1005-6378.2017.04.021

• 管理学研究 • 上一篇    下一篇

高校科研经费违规使用的制度预防

田旭1,陈永学2   

  1. 1.河北大学 政法学院, 河北 保定 071002;
    2.河北大学 监察处, 河北 保定 071002
  • 收稿日期:2017-04-08 出版日期:2017-09-20 发布日期:2017-09-20
  • 作者简介:田旭(1985—),男,河南中牟人,法学博士,河北大学政法学院讲师,主要研究方向:刑法学。
  • 基金资助:
    2015年河北省哲学社会科学项目“地方高校重点领域腐败预警体系研究”(HB15FX041)

The System Prevention of Illegal Use of Research Funds in Universities

TIAN Xu1, CHEN Yong-Xue2   

  1. 1. College of Political Science and Law, Hebei University, Baoding, Hebei 071002; 2. Supervision Department, Hebei University, Baoding, Hebei 071002, China
  • Received:2017-04-08 Online:2017-09-20 Published:2017-09-20

摘要: 当前,我国高校中研究人员违规使用科研经费的现象较为普遍,同时理论界与实务界对违规使用科研经费行为的法律定性也存在较大争议,原因在于我国科研经费的管理制度存在缺陷。其制度缺陷主要表现为三个方面:一是经费预算忽视研究人员的劳动价值;二是科研经费预算管理体系与科研活动的基本特点存在冲突;三是科研经费使用情况的审核与报销无法避免信息不对称。因此,应当增设科研人员智力成本科目,构建预算编制专业指导制度,扩大经费调整幅度比例并建立多主体项目参与制度。在解决制度缺陷后,对科研经费违规使用行为的处罚才具有公正性。

关键词: 科研经费, 违规使用, 制度缺陷, 预防策略

Abstract: At present, the phenomenon of illegal use of scientific research funds in colleges and universities is quite common, and there are great disputes on the legal quality of the behavior in the theory field and practice field. Both of them are caused by the defects of our country’s scientific research funding management system. The system defects are mainly manifested in three aspects: initially, the budget of scientific research ignores the value of the researchers themselves; furthermore, there is a conflict between the research budget system and the basic characteristics of scientific research activities; finally, it is not possible to avoid the information asymmetry in the management of research funds’ auditing and reimbursement. So, we should add intellectual cost subject to the budget, establish professional guidance system of budget, expand the proportion of funding adjustments, and establish the multi-subject participation system. Only when the system defects are solved, is the punishment to the illegal use of funds fair.

Key words: research funds, the illegal use, system defect, prevention strategy

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