政府科研项目间接费用补偿的典型模式及启示  

A Study on the Typical Patterns of Indirect Cost Reimbursement for Government Funded Scientific Research Projects and Its Enlightenment to China

作　　者：阿儒涵[1] 李晓轩[1] 

机构地区：[1]中国科学院科技政策与管理科学研究所,北京100190

出　　处：《科学学与科学技术管理》2015年第8期28-36,共9页Science of Science and Management of S.& T.

基　　金：国家自然科学基金项目(71403264);中国科学院科技政策与管理科学研究所重要方向性项目(Y201241Z01)

摘　　要：政府科研项目的间接费用补偿不仅实现了机构层面的收支平衡,还成为政府激励依托机构和个人的重要管理工具。首先,分析了间接费用补偿在政府科技资源配置中的作用与意义;其次,基于国际案例归纳、分析、比较了三种典型的间接费用补偿模式;继而,系统梳理并分析了我国间接费用补偿模式的发展历程、现状及存在的问题;最后,基于上述分析提出在宏观科技资源配置模式改革背景下,对政府科研项目间接费用补偿模式改革的政策建议。Indirect cost reimbursement for government funded scientific research projects not only achieves finan- cial balance of payments in the institutional level, but also becomes an important management tool for govern- ment to incentive institutions and individual researchers. In this paper, firstly, the role of indirect cost reimburse- ment and its significance is analyzed. Secondly, based on the international case study, 3 typical patterns of indi- rect cost reimbursement mode for government funded scientific research projects are analyzed and compared. Final- ly, in the context of macro scientific resource allocation reform, suggestions and enlightenment are proposed to the indirect cost reimbursement for government funded scientific research projects in China

关 键 词：科研项目 间接费用 补偿模式 

分 类 号：G322.0[文化科学]