内部控制体系建设对提升农业科研经费使用效益的实证研究——以福建省农业科学院作物研究所为例

    An empirical study on the effect of internal control system construction on improving the efficiency of agricultural research fund use——Taking crop Research Institute of Fujian Academy of Agricultural Sciences as an example

    • 摘要: 以福建省农业科学院作物研究所(以下简称“作物所”)2017−2019年内控体系建设为案例,采用纵向案例研究法,对比分析2014−2016年(建设前)与2020−2022年(建设后)两个阶段的管理实践与成效。结果表明:通过流程优化、权力制衡、风险防控与信息透明四大机制,作物所科研经费使用效益在多个维度显著提升。(1)合规性方面,经费违规事项与审计问题显著减少;(2)效率性方面,预算执行率与报销效率大幅提高,采购周期缩短,职工满意度持续高位;(3)经济性方面,公共运行成本有效控制,资源结构更趋合理;(4)效应性方面,内控体系营造了稳定环境,助力人均科研成果、授权专利及成果转化经费等指标实现数倍增长。研究认为内控体系通过系统性建章立制,推动了人、财、物管理从粗放向精细化的协同跃升,为科研产出奠定了坚实的管理基础。本研究为农业科研单位破解“重申请、轻管理”困境提供了实证路径。

       

      Abstract: Using the Crop Research Institute of Fujian Academy of Agricultural Sciences(hereinafter referred to as “Crop Institute”)as a case, this longitudinal case study compares management practices and outcomes between 2014−2016(pre-system implementation)and 2020−2022(post-system implementation). Results demonstrate that through four key mechanisms—process optimization, power checks, risk prevention, and information transparency—the Crop Institute achieved significant improvements in research funding utilization efficiency across multiple dimensions:(1)Compliance: A notable reduction in fund irregularities and audit issues;(2)Efficiency: Substantial increases in budget execution rates and reimbursement efficiency, shortened procurement cycles, and sustained high staff satisfaction;(3)Cost-effectiveness: Effective control of public operational costs and rationalization of resource allocation;(4)Impact: The internal control system created a stable environment, driving exponential growth in per capita research achievements, authorized patents, and technology transfer funding. The study suggests that systematic institutional development through internal control frameworks has facilitated a coordinated leap from extensive to refined management of human, financial, and material resources, establishing a solid managerial foundation for scientific research output. This study provides an empirical approach to resolve the dilemma of "overemphasis on application and neglect of management" in agricultural research institutions.

       

    /

    返回文章
    返回