高校科研经费间接成本补偿机制改革问题探讨

On the Indirect Cost Reimbursement Mechanism of Funds for Scientific Research in Colleges and Universities

围绕国家科技经费管理改革,阐述科研间接成本补偿机制的重要意义。比较国外大学实行科研间接成本的做法,并对我国科研经费资助中的间接成本补偿改革和特点进行分析。从开展办学资源成本核算、加强科研经费预算管理和会计核算、推进科研经费绩效评价三个方面提出应对措施。针对研究型大学办学资源配置现状,提出一种公用房资源成本核算模型。结果表明,应对措施不仅有效调节了资源,而且对发挥科研间接成本补偿有明显作用。

Focusing on the management reforms of government expenditure for science and technology,this paper illustrates the significance of indirect cost reimbursement mechanism of funds for scientific research.It carries out comparative studies on this issue with overseas universities,analyzing the reforms and characteristics of indirect cost reimbursement in government funded scientific projects in our country.It proposes corresponding measures from the perspectives of accounting of costs for managing school resources,strengthening budgets management and appraisals of funds,as well as improving the evaluation of the performances of funds for scientific research.Targeting the current state of the allotments of resources in research universities,the paper puts forward an accounting model for the costs of public housing.The results show that it has not only regulated resources effectively but also played a prominent role in dealing with indirect cost reimbursement in government funds for scientific research.