高校科研经费间接费用管理研究  

A Study of the Indirect Expenses Management of Research Funds in Colleges and Universities

作　　者：王爽[1] 孙凌峰[1] 

机构地区：[1]常州大学财务处,江苏常州213164

出　　处：《常州大学学报（社会科学版）》2015年第3期43-46,共4页Journal of Changzhou University:Social Science Edition

基　　金：江苏高校哲学社会科学基金项目(2013SJA630010)

摘　　要：间接费用是对项目承担单位间接成本的补偿,政府部门近期出台了一系列文件,要求进一步加强高校科研经费管理。目前高校间接费用在管理上尚存在诸多问题,如提取间接费用的科研项目范围不明确,间接费用的提取比例多样化,间接费用的支出内容不明确,科研绩效支出管理制度不健全等。应完善间接费用相关配套制度,充分发挥政策层面的引导职能,健全高校教学成本、科研成本核算体系,改革高校教师收入分配政策,提高绩效支出对科研人力资本的补偿力度。Indirect expenses are the compensation for the indirect costs incurred to project undertaking entities.A series of documents have been issued recently by government agencies,calling for further actions to strengthen the management of research funds granted to colleges and universities.Major problems unsolved in this field include：unclear definition of the scope of relative research projects which have valid access to indirect expenses,diverse proportion and unclear expenditures of indirect expenses,imperfect regulations for the management of research per-formance expenditures,and the like.Accordingly,following measures should be taken：perfecting relative regula-tions of indirect expenses management,making the best of the leading role of government policies,perfecting the accounting system of teaching and research costs of colleges and universities,reforming the policies of income distri-bution of university staff,increasing the compensation of performance expenditures for research human capital.

关 键 词：高校 科研经费 间接费用 绩效支出 

分 类 号：G475[文化科学—教育学]