高校科研间接费用管理存在的问题与对策  

Existing Problems and Their Solutions of Research Indirect Expense in Chinese Universities

作　　者：付晔[1] 宁磊[1] 

机构地区：[1]华南理工大学科技处,广东广州510640

出　　处：《科技管理研究》2015年第2期78-81,共4页Science and Technology Management Research

基　　金：华南理工大学高等教育研究基金项目"新形势下研究型大学科研经费管理与监督研究"(gj2013006)

摘　　要：在分析我国科研间接费用制度变迁的基础上,以985高校为研究对象,分析新形势下高校科研间接费用提取、使用和管理中存在的问题,探讨这些问题既来源于高校和科研人员对间接费用的认识存在偏差、高校的成本核算方式影响间接费用的管理等自身原因,也来源于间接费用政策的核算内容不明晰、缺乏分级分类的差异化管理、绩效支出比例偏低但缺少每人每年最高额度限制等政策配套不完善的外部环境原因。在此基础上,进一步提出树立对间接费用的正确认识、明确间接费用的核算科目、加强科研人员的绩效考核以及实施差异化的间接费用补偿政策等建议。Based on the analysis of the institutional change in national research indirect expense, the problems of extracting, using and managing research indirect expense under the new situation are analyzed in this study by taking 985 universities as research objects. The reasons causing these problems are discussed, which include both the internal reasons such as different understandings on research indirect expense and the influence of cost accounting mode in universities on the management of the research indirect expense, and external reasons due to the incomplete supporting policies such as the unclear accounting content of the research indirect expense, the lack of universities classification management and low ratio of the performance of the spending but short of maximum limit control per person per year. On this basis, some suggestions are proposed in this paper, such as the establishment of the correct understanding on research indirect expense, clearness on the accounting subjects of research indirect expense, reinforcement on the performance evaluation on the researchers, and implementation of differential indirect expense compensation policies, etc.

关 键 词：高校 间接费用 绩效支出 科研管理 

分 类 号：G647.5[文化科学—高等教育学]