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篇名 |
我国科研经费预算制度的问题与改革———与美国比较的视角
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並列篇名 | China's Research Budget System in Comparison to the United States: Issues and Reform |
作者 | 张东海 |
中文摘要 | 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。 |
英文摘要 | 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. |
起訖頁 | 060-065 |
關鍵詞 | 科研项目预算、直接费用、间接费用、Research Project Budget、Direct Costs、Indirect Costs |
刊名 | 復旦教育論壇 |
期數 | 201505 (13:3期) |
出版單位 | 復旦大學 |
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