高校科研项目完全成本补偿问题研究  

Research on the influence of full cost recovery of university research projects on the university sustainable development

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,湖南长沙410083

出　　处：《科学学研究》2010年第3期374-380,共7页Studies in Science of Science

基　　金：国家自然科学基金资助项目(70973146)

摘　　要：高校科研项目的完全成本由包括科研人工在内的直接成本以及分摊的科研间接成本构成。研究发现,科研项目完全成本补偿程度直接影响项目的完成质量、高校科研教学事业的协调发展以及受托经济责任的正确履行。美国、英国等发达国家政府均不断改革其科研项目资助政策,对科研人工和间接成本的补偿程度越来越高。我国现行的科研项目资助政策规定不补偿科研人工,且只少量补偿间接成本,使得科研质量、教学质量均无法得到保障。研究适合我国高校的科研项目完全成本计算模型及资助政策对于科研经费管理制度改革十分必要。The full costs of a university research project consist of the direct costs, including salaries, and indirect costs shared by the project. The study found that the recovery extent of full costs of research projects directly affects the quality of completed projects, the coordinate development of research and teaching activities, and the fulfillment of accountability. The United States, United Kingdom and other developed countries have been reforming its research project funding policy, the research salaries and indirect costs in their universities are reimbursed more and more. China＇ s current funding policies about government - sponsored research projects regulated that the salaries of researchers in the universities are not compensated, and only a small amount of indirect costs are compensated, which influenced the research and teaching quality. It is necessary for us to conduct research about the calculation model of full costs of research projects and funding policies suitable for Chinese universities.

关 键 词：高校科研项目 完全成本 成本补偿 可持续发展 

分 类 号：F235.99[经济管理—会计学]