欧盟第六个框架计划的经费管理及启示

The Financial Guideline for Indirect Actions of the Sixth Framework Programme and its Enlightenments

欧盟第六个框架计划是世界上规模最大的多国科技合作计划。为了更好地达到其目标 ,欧盟委员会制定了完善的经费管理办法。本文介绍了欧盟第六个框架计划的支付方式、支付方式与项目类型的关系、资助金额 (比例 )与活动类型 (研究活动、示范活动以及管理活动 )的关系以及可采用的三种成本模式 ,并且提出了对我国科技计划经费管理的启示。

the Sixth Framework Programme(FP6) is a multi-country cooperation S&T programme whose scale is the biggest in the world. In order to manage its funds more efficiently,the European Commission developed the guide to financial issue relating to the indirect actions of FP6. This paper describes FP6's system of periodic advance payments (pre-financing),the relationship between mode of payment and instruments,the relationship between funding ratio and the activities (research activities,demonstration activities and management activities) and three cost models,which provide reference for China' S&T program financial management.