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美国高校科研经费管理模式与成本核算分析 被引量:3

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摘要 创新驱动发展的实施离不开高校的支持。合理有效的高校科研经费管理体制能够促进高校科研产出。美国高校科研经费管理有许多可供借鉴之处。本文以美国教育机构成本核算准则(A-21通告)为主要依据,研究美国高校科研经费的完全成本核算管理模式。重点分析美国高校科研经费间接成本补偿制度。以加州大学伯克利分校特定项目科研经费成本核算管理为案例。研究美国高校科研经费成本核算管理模式对科研产出的影响。
作者 陈艳芳
出处 《金融经济(下半月)》 2016年第7期116-120,共5页
基金 2016年北京市大学生毕业论文(设计)项目
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