摘要
通过系统论述英国高校科研项目的全经济成本计量方法(f EC),肯定其对英国高校科研活动和科研基础设施可持续发展产生的重要影响,同时从资助方与受助方的角度分析f EC存在的不足,以及各利益相关方的看法和态度。分析英国高校的科研资助体系和各资助方的实际资助情况,并从平衡项目拨款与整笔固定拨款、平衡科研成本精确计量与科研工作不确定性,以及如何有效借鉴f EC方法三个层面,探讨英国f EC方法对我国科研资助体制改革的启示。
This paper analyzed the full Economic Costing and cost recovery of UK higher education institutes＇ research project. Firstly, the paper introduced the full Economic Costing（f EC）, and affirmed its important impact on the sustainability of research activities and research infrastructure. At the same time,separately from the perspective of the sponsors and the higher education sector,it analyzed the shortcomings of f EC and views of stakeholders. Secondly, it introduced the UK＇s research support system, and analyzed the real recovery of sponsors. Last but not least, three suggestions were given including balancing project grants and a block grant, balancing precise costing and scientific research uncertainty, how to effectively draw lessons from f EC.
出处
《中国高教研究》
CSSCI
北大核心
2018年第3期68-73,共6页
China Higher Education Research
关键词
英国高校
成本管理
案例研究
透明成本核算
the UK＇s universities
cost management
case study
Transparency Approach of Costing
