摘要
与美国的科研预算制度相比,我国的政府科研项目对科研项目部分间接成本进行了补偿,但未对直接成本和间接成本进行明确区分,间接成本的补偿也有较大的缺口。在我国的政府科研项目预算中,应建立全成本补偿机制,对直接成本和间接成本进行相应的测算,明确间接费用的范围和比例,在直接费用中增列一定比例的人员经费开支。
Compared with the research budget system in the United States,China＇s government-sponsored research projects reimburse just a portion of the whole package of indirect costs without a clear differentiation between direct costs and indirect costs.The paper argues that China need to establish a full-cost reimbursement system that precisely calculates direct and indirect costs according to the scope and proportion of different types of cost,and includes salaries fringe benefits of researchers in direct costs.
出处
《复旦教育论坛》
CSSCI
北大核心
2015年第3期60-65,共6页
Fudan Education Forum
基金
教育部哲学社会科学重大攻关项目"科学研究与高等教育深度融合的知识创新体系建设研究"(项目批准号:11JD039)
关键词
科研项目预算
直接费用
间接费用
Research Project Budget
Direct Costs
Indirect Costs
