我国科研项目成本管理的问题及成因分析

Analysis on the Problems and Causes in Cost Reimbursement Management of Government Funded Scientific Research Projects in China

项目资助是目前各国广泛采用的资助形式。近年来,我国科研项目资助的单项额度和总量均快速增长,项目成本管理中的问题也逐渐凸显。基于我国科研项目成本管理的现状,重点分析三个突出问题:(1)科研人员多头申请项目;(2)科研项目间接成本概念不清晰、缺乏科学核算方法;(3)科研项目成本补偿编制内人员工资没有得到有效规范。基于数据调研、访谈以及案例分析等方法,分析了问题成因并提出政策建议。

Project funding is widely used by governments to support scientific research. With the increase of project funding amount, problems in project cost reimbursement management has emerged. This article focuses on the hot issues in project cost reimbursement management. （1） Researchers undertake multiple projects simultaneously; （2） Definition of indirect cost is not clear, lacking of scientific accounting methods. （3） Compensating personnel salary from project funds does not get effective specification. Firstly, this article proposes the main problems. Secondly, reason analysis is given based on data survey, interview and case study. At last, corresponding policy sug- gestions are put forward.