中文摘要：

国家自然科学基金对科研项目投入是保障基础研究可持续发展的基本条件和重要资金来源，科学基金科研项目经费管理成为科学基金绩效管理体系的重要组成部分。通过比较中关科学基金科研项目经费的管理规定、内涵界定、核算模式及监督机制四个方面的核心内容，发现我国自然科学基金科研项目经费管理存在管理规定不完善、内涵界定不完整、间接费用的核算与结余经费管理不科学以及监督部门行使内部管理职能等问题，并提出相关建议和决策参考。

英文摘要：

The funds of research projects sponsored by National Natural Science Foundation of China is the basic condition and the main source to keep up the sustainable development of the basic research, the effective management of the funds becomes a significant part of research funds performance management system. Based on the comparative study on the core contents of research funds between National Natural Science Foundation of China and National Science Foundation from the three respects of definition, accounting and supervision, we find out that lacking of comprehensive funds principle and definition, unscientific cost accounting on indirect costs and unobligated balance and supervision department performing internal management function are the main problems of funds management of NSFC, four pieces of suggestions to improve the performance management of research funds are put forward against above problems.