發(fā)布時(shí)間：2018-03-20 14:52

  本文選題：權(quán)利義務(wù)對(duì)等　切入點(diǎn)：科研經(jīng)費(fèi)　出處：《財(cái)會(huì)月刊》2017年25期 　論文類(lèi)型：期刊論文

【摘要】：我國(guó)目前的科研經(jīng)費(fèi)管理法律制度存在一些不足甚至是缺失。違規(guī)違法使用科研經(jīng)費(fèi)的事件被多次曝光,反腐倡廉將多年積壓的科研資源配置理念及經(jīng)費(fèi)管理制度中存在的問(wèn)題暴露出來(lái)。認(rèn)清科研經(jīng)費(fèi)屬于"項(xiàng)目制"資金的本質(zhì)是建構(gòu)科學(xué)合理的科研經(jīng)費(fèi)管理法律制度的前提。同時(shí)應(yīng)當(dāng)將"權(quán)利義務(wù)對(duì)等"的理念貫穿于科研經(jīng)費(fèi)管理法律制度之中,以科研項(xiàng)目設(shè)立機(jī)構(gòu)、科研項(xiàng)目監(jiān)督機(jī)構(gòu)以及課題組三者的權(quán)利義務(wù)配置來(lái)建構(gòu)具體的法律制度。
[Abstract]:There are some deficiencies or even deficiencies in the current legal system of scientific research funds management in China. The illegal use of scientific research funds has been exposed many times. Combating corruption and advocating honesty exposed the problems existing in the concept of allocation of scientific research resources and the system of fund management. To understand the essence of scientific research funds belongs to "project system" is to construct scientific and reasonable scientific research funds management law. The premise of the system. At the same time, the concept of "equal rights and obligations" should be run through the legal system of the management of scientific research funds. The specific legal system is constructed by the allocation of the rights and obligations of the scientific research project establishment institution, the scientific research project supervision organization and the research group.
【作者單位】： 西南政法大學(xué)經(jīng)濟(jì)法學(xué)院;
【基金】：國(guó)家社科基金項(xiàng)目“財(cái)稅體制改革法治化建構(gòu)研究”(項(xiàng)目編號(hào):14BFX097) 中國(guó)法學(xué)會(huì)部級(jí)課題“科研經(jīng)費(fèi)管理法律規(guī)制研究”[課題編號(hào):CLS(2015)C43] 西南政法大學(xué)研究生科研創(chuàng)新計(jì)劃博士重點(diǎn)項(xiàng)目“稅法的回應(yīng)性研究——形式法治與實(shí)質(zhì)法治的沖突與協(xié)調(diào)”(項(xiàng)目編號(hào):XZYJS2015019)
【分類(lèi)號(hào)】：D922.17

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