摘要
美国联邦政府基于全成本核算概念的大学科研活动资助体系文件对科研间接成本的定义、内涵、构成及比例都有明确的界定。借鉴美国大学科研间接成本的计算依据及经费分配使用的经验,以推动我国大学的可持续发展,应注意以下三点:首先,应从国家层面制定规范性文件统一科研间接成本的内涵及核算标准;其次,要根据科研活动的特点客观地核算间接成本,体现大学在条件支撑、运行管理等方面的作用;第三,要支持大学自主性、整体性统筹核算本单位科研活动成本,建立科研间接经费管理分配体系。
U.S.federal government funding system for university research activities based on the concept of full cost accounting,the definition,contents,form and proportion of research indirect costs were described in this paper.The calculation bases and allocation of research indirect costs of U.S.universities were analyzed.From the experience of U.S.three suggestions were proposed.Firstly,the contents and accounting standards of research indirect costs should be established by the government.Next,research indirect costs should be accounted realistically according to the characteristics of research activities and the contributions of universities on supporting,management should be included.Finally,it should be encouraged that different universities establish their own accounting and allocation system for research indirect costs.
出处
《高等教育研究》
CSSCI
北大核心
2010年第11期97-101,共5页
Journal of Higher Education
基金
浙江省教育厅科技计划项目(Y200909724)
关键词
政府资助体系
科研间接成本
科研经费管理
全成本核算
government funding system
research indirect costs
management of research funding
full cost accounting
