Science and Technology Daily, Beijing, January 27 (Reporter Liu Yin) On the 27th, the Ministry of Science and Technology website announced the revised "Regulations on the Management of Funds of National Key R&D Plans" (hereinafter referred to as the "Measures"). The Measures mention that key R&D plans should raise funds in a diversified manner, and the sources of funds are divided into central fiscal funds and other sources of funds, including local fiscal funds, unit self-raised funds, financial capital and other social funds.

The Measures mainly regulate the management and use of key R&D plans funds arranged by the central government in the pre-adoption subsidy support method. The specific content includes general provisions, general budget management of key special projects, scope of project fund expenditure, project budget preparation and approval, project budget execution and adjustment, project comprehensive performance evaluation, supervision and inspection, and appendix.

This document jointly issued by the Ministry of Finance and the Ministry of Science and Technology clearly states that key R&D plans are managed at levels according to key special projects and projects. Key projects are the carriers for the organization and implementation of key R&D plans. Projects are the basic units for the implementation of key projects, and a certain number of topics can be set up as needed. Key projects implement budget management and budget management for projects.

At the same time, the funds for key R&D plans are managed in a tiered manner and hierarchical responsibility. The Ministry of Finance has established a full-process review and control mechanism for the central fiscal funds in key R&D plans, and is responsible for the general budget management of key special projects; the Ministry of Science and Technology coordinates the layout and resource allocation of relevant key special tasks, and is responsible for the supervision and evaluation of key special funds, dynamic adjustment and total experience and collection evaluation of key special funds; the main responsible unit is responsible for the management of key special funds that it is responsible for the organization and implementation, and entrusts and guides professional institutions to do a good job in specific management of project funds allocation, allocation, process supervision, and conducts supervision of fund management and use of professional institutions and undertaking units.

According to the Measures, central fiscal funds should focus on key special and key R&D tasks, and focus on supporting public scientific and technological activities where market mechanisms cannot effectively allocate resources, so as to avoid the dispersed and duplicate financial fund arrangements. In principle, post-subsidy should be supported by projects that have the goal of productization, engineering and industrialization of scientific and technological achievements and have quantitative assessment indicators.

The funds for key special projects are composed of direct expenses and indirect expenses. The Measures emphasize that indirect expenses shall be arranged and used by the undertaking unit. The undertaking unit can use all indirect expenses to performance expenditures and tilt towards teams and individuals with outstanding innovation and outstanding performance.

It is worth noting that key R&D plans can adopt a funding management method based on the characteristics of the project, and the main responsible units will clarify them in the project application guide. For projects that implement the funding system, the project application unit shall apply for funding quota based on the principles of science, reason, standardization and effectiveness, and there is no need to prepare a specific project budget.

The Measures require that the undertaking unit shall fully implement the scientific research financial assistant system. Each project should be equipped with a relatively fixed scientific research financial assistant, who should provide professional services for scientific researchers to prepare and adjust project budgets, reimburse funds, and conduct comprehensive project performance evaluation.

Regarding the comprehensive performance evaluation of projects, the Measures clearly state that after the undertaking units with outstanding innovation capabilities and potential, significant innovation performance and good scientific research integrity are recognized according to the procedures, they may no longer conduct a final financial audit. The final accounts of the project funds issued by them are used as the basis for the comprehensive performance evaluation of projects. The undertaking unit is responsible for the authenticity, completeness and accuracy of the final accounts report, and professional institutions organize random inspections in a timely manner.

The Measures also mention that the Ministry of Science and Technology, the Ministry of Finance, the main responsible units and professional institutions shall establish and improve a fund supervision and management mechanism covering the entire process of fund management and use according to their responsibilities and division of labor. At the same time, strengthen the coordination of audit supervision, accounting supervision and daily supervision, and enhance supervision synergy; strengthen information sharing, avoid cross-repetition, and reduce the burden on scientific researchers.