中央级科学事业单位项目库建设的几点思考

项目支出是部门预算的主体，项目库是项目支出管理的基础。目前部分中央级科学事业单位项目库建设中仍存在顶层设计不足、支出标准体系不健全、项目库清理不及时等问题，问题产生的原因主要是单位站位不够高、预算安排不够科学和项目库管理不够严格。文章针对存在的问题和产生原因，提出项目库建设应遵循规划引领、零基预算、滚动管理的原则，并就进一步加强中央级科学事业单位项目库建设提出具体建议。

SOME THOUGHTS ON THE CONSTRUCTION OF THE PROJECT DATABASE IN THE NATIONAL SCIENTIFIC INSTITUTES

Project expenditure is the main body of the departmental budget, and the project database is the basis of project expenditure management. At present, there are still problems such as insufficient top-level design, unsound expenditure standard system, and untimely clean-up of the project database in the national scientific institutes in the construction of the project database. The main reasons for the problems are that the management level in scientific institutes are not high, the budget arrangement is not scientific and the project database management is not strict. In view of the existing problems and causes, this paper proposes that the construction of the project database should follow the principles of planning guidance, zero-based budgeting, and rolling management, and puts forward specific suggestions on further strengthening the construction of the project database in the national scientific institutes.