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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85785


    Title: 國科會補助研究計畫經費核銷法令規範與管理控制之校準研究
    Other Titles: Alignment of Regulations and Controls over Disbursement Approval for Nsc-Sponsored Research Projects
    Authors: 周玲臺
    Contributors: 會計學系
    Keywords: 國科會;研究補助計畫;經費核銷;法規校準;專案管理;內部控制
    national science council;research grants;disbursement approval;regulation alignment;roject management;internal control
    Date: 2013
    Issue Date: 2016-04-20 16:52:54 (UTC+8)
    Abstract: 我國近年戮力塑造鼓勵研發創新的形象與環境，科研環境卻難以留住一流學術人才，而目前的科研經費核銷方式，沿襲政府公務預算稽查思惟，以防弊為核心目標，與科研強調創新、探索未知所需的彈性有所牴觸，致使學術人才難以發揮研發能量。本研究主要目的包括：（一）調查我國現行制度下，計畫參與者為達成計畫目的，於使用補助款時所面臨的困境；（二）以文獻探討及訪談學者專家之方式，搜集國外標竿研發機構之補助經費核銷標準流程；（三）檢討校準當前我國所應鬆綁之經費管控法令規範，及主管、執行機關所應調整具備之管理控制機制，藉以導入專案管理之概念，使科技研究計畫補助得發揮最大之研發效果，且受到有效之管制。本研究主要利用問卷調查方式彙整國內計畫參與者之計畫執行困擾，並於執行期間訪問國外知名學術機構及研究學者蒐集意見，再參考先進國家或地區對科研補助之經驗及實務，以提供我國制度改革之借鑑。最後，本研究以會計、審計之內部控制理論提出我國未來得以改革之方向，期能透過引進完整內部控制的觀念，以改變我國現有政府財務管理以防弊為主之思維，方得提升研究發展能量，增進研究資源的運用效率。
    The purposes of this research include : (1) to survey disbursement approval and related problems encountered by recipients of ROC NSC research grants during execution of their research plans; (2) to collect benchmark institutions’ best practices for R&D expenditure authorization processes, and (3) to align current regulations over disbursement approvals with university/institution internal control mechanism by introducing the concept of project management for improving the monitoring effectiveness of NSC-sponsored research projects. We plan to use questionnaire surveys and personal interviews/telephone interviews to solicit opinions from recipients of NSC research grants and renowned scholars or executives of foreign research institutions. Finally, the internal control framework will be used to emphasize the importance of hierarchical responsibility, sufficient authorization, effective monitoring and continuous improvements.
    Relation: 計畫編號 NSC 102-2420-H004-018
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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