中美研究型大学科研经费管理的比较研究——以美国密西根大学和上海交通大学为例  

Grants Management in Research Universities in China and the US:A Comparison of Michigan University and Shanghai Jiao Tong University

作　　者：胡勇军[1] 赵文华[1] 

机构地区：[1]上海交通大学高等教育研究院

出　　处：《现代大学教育》2014年第3期36-43,112,共8页Modern University Education

摘　　要：通过比较密西根大学和上海交通大学科研经费管理异同,可以看出:科研经费是两校收入的主要来源;两校科研经费来源的主要渠道是政府;密西根大学是全成本核算单位,科研经费的拨款充分考虑了学校承担科研项目的 "间接成本",同时具有明显的重"人"轻"物"的特征。上海交通大学是全额拨款单位,科研经费未充分考虑管理和人工成本,其预算具有重"物"轻"人"的特征,偏重科研设备的购置,忽视人员费的支出,且科研项目管理繁琐,预算调整刚性僵化。建议我国研究型大学增加科研间接费的拨付比例、适当提高人员费比重、适度下放项目管理权和提高预算调整自主权。There are similarities and differences in grants management between Shanghai Jiao Tong University( SJTU) and Michigan University( MU),two research universities in China and the US. On the one hand,government is the largest funding source for both MU and SJTU. On the other hand,while grants are also used to cover indirect costs of research incurred by the university in MU,which adopts full cost accounting,these indirect costs associated with facilities and administration are not taken into consideration in grants appropriation in SJTU. In addition,a relatively large proportion of grants is used to cover 'software'cost( or labor cost) rather than'hardware'cost( or equipment cost) in MU,while the opposite is true in SJTU. Besides,compared with MU,grants management in SJTU is rather inflexible,following an over-elaborated procedure. Therefore,it is advised that grants appropriation for indirect costs and labor costs be considerably increased in research universities in China,and grantees be given greater autonomy and freedom in research project management.

关 键 词：高校科研 科研经费 经费管理 密西根大学 上海交通大学 

分 类 号：G649.1[文化科学—高等教育学]