摘要
间接成本补偿一直是科研经费管理的焦点。从我国科研间接费用管理实践出发,总结了国际科研成本管理的重要特征,包括分类管理、公平补偿、科研机构与政府的合作关系、重视人力资本补偿等。探讨了间接费用政策在实施过程中存在的主要问题,并提出了相关政策建议。
Indirect cost compensation has always been the focus of scientific research funds management. From the research on the practice of the indirect cost management in our country, this paper summarized the important characteristics of international scientific research cost management. There are classification management, fair com- pensation, scientific research institutions and government relations of cooperation, emphasis on human capital com-pensation and so on. Then it discussed main problems of indirect expenses policy in the implementation process It put forward relevant policy suggestions
出处
《科学学与科学技术管理》
CSSCI
北大核心
2014年第3期9-14,共6页
Science of Science and Management of S.& T.
基金
国家软科学研究计划项目(2010GXS1K008)
北京市人民政府专家咨询委员会项目(Z121108002112007)
关键词
科研经费
间接费用
科研机构
research fund
indirect cost
scientific research institutions
