美国大学政府科研项目间接成本资助政策研究  

Research on the Indirect Cost Funding Policy of Government-sponsored University Research Projects in America

作　　者：湛毅青[1] 欧阳花[1] 刘爱东[1] 

机构地区：[1]中南大学商学院,长沙410083

出　　处：《研究与发展管理》2009年第6期92-100,共9页R&D Management

基　　金：国家自然科学基金资助项目(70973146)

摘　　要：通过对资助政策的制定、执行和修订三个方面深入研究发现,美国科研间接成本资助政策建立在科学的间接成本率计算模型的基础上,资助政策在大学和政府两个层面的应用和执行规范了大学的成本核算和政府的资助行为,资助政策的不断修订以及利益各方的广泛参与确保了政策的时效性以及与高校实际的相符性.客观分析了计算模型和资助政策的不足,对改革和完善我国高校科研间接成本资助政策提出了有价值的建议.The U.S. government formed a mature and scientific Indirect Cost Funding Policy （ICFP） about government-sponsored university research projects via long-term theoretical studies and practices. Having studied the American ICFP from three aspects of formulation, implementation and revision, it found that the U. S. government established ICFP based on the scientific calculation model of indirect cost rate, and the application and implementation of the policy regulated the cost accounting of universities and funding of government agencies while the continuous revision and participation of related parties ensured these policies＇ effectiveness and their coincidence with the practices of American universities. Besides, it analysed the disadvantages existing in the model and policies, and put forward some valuable suggestions for the reform and improvement of ICFP about government-sponsored university research projects in China.

关 键 词：美国大学 政府科研项目 间接成本 资助政策 

分 类 号：F235.99[经济管理—会计学]