中美高校科研间接成本管理现状比较研究  

Comparative study on the status quo of research indirect costs administration between Chinese and American universities

作　　者：湛毅青[1] 刘奇伟[2] 向蓉[2] 袁牧星[2] 

机构地区：[1]中南大学规划与发展部 [2]中南大学计划财务处,长沙410083

出　　处：《科研管理》2008年第2期179-184,191,共7页Science Research Management

基　　金：教育部规划课题(课题批准号FFB060294);教育部财务司教育财务管理研究课题(课题批准号教财司预函[2006]291号)

摘　　要：科研间接成本是保证高校科研事业可持续发展的重要资金来源。本文通过对中美政府及我国部分有代表性的高校的科研间接成本管理现状的研究,对比分析了我国高校科研间接成本管理在分摊比例、管理制度、核算模式等方面存在的问题,提出了从科研间接成本角度加强高校科研经费管理的若干建议。Research indirect cost is the main source to keep up the sustainable development of university research. Based on the comparative study on the status quo of university research indirect costs between American and Chinese government and some typical Chinese universities, the problems existed in the administration of university research indirect costs are analyzed in the area of allocation rate, regulation institution and accounting, and some suggestions on research indirect costs are put forward in order to enforce the management of research fund.

关 键 词：中国高校 美国高校 科研间接成本 比较研究 

分 类 号：F235.99[经济管理—会计学]