福建农业科技2025，Vol.56Issue(9)：88-94,7.DOI:10.13651/j.cnki.fjnykj.2025.09.013
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
Empirical Study on the Effect of Internal Control System Construction on Improving the Use Efficiency of Agricultural Research Fund——A Case Study of the Crop Research Institute of Fujian Academy of Agricultural Sciences
雷文华1
作者信息
- 1. 福建省农业科学院作物研究所,福建 福州 350011
- 折叠
摘要
Abstract
By taking the construction of internal control system in 2017-2019 of the Crop Research Institute of Fujian Academy of Agricultural Sciences(hereinafter referred to as"Crop Institute")as a case,the longitudinal case study method was used to compare and analyze the management practice and effectiveness of the two stages of 2014-2016(pre-system implementation)and 2020-2022(post-system implementation).The results showed that through the four key mechanisms of process optimization,power balance,risk prevention and control and information transparency,the utilization efficiency of scientific research funds of the Crop Research Institute was significantly improved in multiple dimensions.(1)Enhanced compliance:a notable reduction in fund irregularities and auditing issues;(2)Efficiency gains:the substantial increases in budget execution rates and reimbursement efficiency,shortened procurement cycles,and sustained high staff satisfaction;(3)Economic improvement:the effective control of public operational costs and the rationalization of resource allocation;(4)Effectiveness highlighted:the internal control system created a stable environment,driving the exponential growth in the per capita scientific research achievements,authorized patents and achievement transformation funds.The study suggested that the systematic institutional development through internal control frameworks has facilitated a coordinated leap from extensive to refined management of human,financial,and material resources,providing an empirical path for the agricultural scientific research institutions to solve the dilemma of"heavy application and light management".关键词
内部控制/科研经费/使用效益/实证研究Key words
Internal control/Scientific research funds/Use benefit/Empirical research分类
管理科学引用本文复制引用
雷文华..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[J].福建农业科技,2025,56(9):88-94,7.
