依托单位信誉评级及其在科学基金间接费用管理中的应用研究  

Unit Credit Rating and Its Application in the Management of Indirect Costs in NSFC

作　　者：肖小溪 李晓轩 唐福杰[3,4] 张香平 Xiao Xiaoxi;Li Xiaoxuan;Tang Fujie;Zhang Xiangping(Institautes of Sciexce and Developoorent,CAS,Beijing 100190;School of Public Policy and Marsegemierst,UCAS,Beijing 100049;Bureau of Finance,Narional Natxeral Science Fowndarion of China,Beijing 100085;School of Accountancy,Central University of Finance and Fconomics,Beijing 100081)

机构地区：[1]中国科学院科技战略咨询研究院,北京100190 [2]中国科学院大学公共政策与管理学院,北京100049 [3]国家自然科学基金委员会财务局,北京100085 [4]中央财经大学会计学院,北京100081

出　　处：《中国科学基金》2021年第2期339-343,共5页Bulletin of National Natural Science Foundation of China

摘　　要：基于第250期"双清论坛",本文总结了我国科研项目资金管理的相关实践和当前面临的主要挑战,通过借鉴信誉评级的基本原理和科研界的已有实践,研究提出了在科学基金间接费用管理中引入信誉评级的前提以及信誉评级与间接费用经费量或管理程序相关联这两种挂钩思路,为国家自然科学基金委员会从信誉评级角度推动依托单位在科学基金管理中发挥主体责任、更好地发挥科学基金间接费用的激励作用提供了研究支撑。One of the key problems in the funding management of government scientific research projects is how to make reasonable compensation for the costs incurred by the institutions undertaking government scientific research projects.This article summarized relevant practice and main challenges in funding management of scientific research projects in China,as discussed on the 250th Shuangqing forum.Based on this,by referring to the basic principle of credit rating and the existing relative practice in scientific research community,the premise of introducing credit rating into the indirect costs management of NSFC were put forward.Then two policy ideas from the perspective of total amount of indirect costs,and the perspective of management procedures,respectively,were formed to make the correlation between credit rating and indirect costs.These results provide research support to promote the organizations implementing NSFC projects to play better roles in NSFC projects management,and also for NSFC to encourage these organizations by playing the incentive role of indirect costs.

关 键 词：国家自然科学基金 间接费用 信誉评级 依托单位 

分 类 号：N12[自然科学总论]