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
出处
《科学学与科学技术管理》
CSSCI
北大核心
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)
关键词
科研项目
间接费用
补偿模式
scientific research project
indirect cost
reimbursement mode
