中美高校政府科研经费成本控制机制比较研究  

Comparative study on the cost control mechanism of government sponsored research funds between Chinese and American universities

作　　者：湛毅青[1] 刘爱东[1] 程楠[1] 周以芳[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《科学学研究》2008年第3期539-545,共7页Studies in Science of Science

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

摘　　要：对政府投入高校科研经费的成本进行科学、规范的控制和管理,提高科研经费的使用效益,是发达国家政府关注的焦点。从制度、核算、监督三个层面对中美两国政府关于高校科研成本控制机制的比较研究发现,缺乏完整的成本规范、科学的核算体系以及有力的经济处罚措施是目前我国高校国拨科研经费使用效益低的最重要的原因。针对存在的问题,提出了三点科学、有效控制我国高校科研成本的治理建议。To control and manage university research funds sponsored by government scientificly and regularly so as to make the usage more effectively is the focus to which the developed country governments pay more attention. The comparative study on the cost control mechanism of government sponsored research funds between Chinese and American universities from the three respects of regulation, accounting and supervision shows that the key reasons resulting in lower effective use on government sponsored research funds in Chinese universities are lacking of integrate cost principle, scientific accounting system and powerful financial punishment. Three pieces of suggestions to govern the costs of university research funds in a more effective way are put forward against above problems.

关 键 词：中美高校 政府科研经费 成本控制机制 比较研究 

分 类 号：F235.99[经济管理—会计学]