中美高校政府科研项目完全成本资助政策比较研究  

Comparative Study on the Full Cost Funding Policy for Government Sponsored Research Projects in Universities between China and USA

作　　者：湛毅青[1] 易玄[1] 王晓璐[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《中国软科学》2012年第7期91-99,共9页China Soft Science

基　　金：国家自然科学基金资助项目"可持续发展导向下高校政府科研项目完全成本资助政策研究"(70973146)

摘　　要：对中美政府关于高校科研项目资助政策的比较研究发现,我国现行科研资助政策中不支付在职研究人员科研工资的规定与高校实际不相符,现行科研间接成本补偿比例不足以补偿高校对政府科研项目的实际支持成本。建议政府根据科研项目投入时间从科研经费中支付科研工资,根据不同高校对政府科研项目的支持程度充分补偿科研间接成本。The comparative study on the full cost funding policy of government sponsored research projects in universities between China and America shows that the provision that research funds don＇t bear university researchers＇ salaries in our current research funding policy does not conform to Chinese practice, and the rule about the indirect cost rate is not suf- ficient enough to compensate for the actual cost spent by universities. Some suggestions are proposed, such as the gov- ernment should pay university researchers＇ salaries according to the time spent in research projects and fully compensate for research indirect costs according to the expense level of different universities.

关 键 词：中美高校 政府科研项目 完全成本资助政策 直接成本 间接成本 

分 类 号：F235.99[经济管理—会计学]