从美国大学科研经费的间接成本管理看政府与大学的关系

Indirect Cost of Academic Research in the U.S.A

联邦资助的科学研究是今日美国研究型大学的突出特点。一般而言，联邦政府支付科研活动的全部费用，包括大学因承担科研项目而发生的间接成本。起源于二战时期政府资助大学的科研合同，间接成本制度自 20世纪 50年代以来逐渐发展完善，成为美国联邦政府资助大学科研活动的政策工具。透过间接成本制度可以揭示政府─大学关系在过去60年中的巨大变迁。

Federally funded research is a prominent feature of all major American research universities today. Generally speaking， the federal government pays for all of the cost of research， including indirect costs which are not readily identifiable with a particular project but are necessary to the general operation of a higher education institution. As a temporary method of government─sponsored academic contract originated from the World War II， indirect cost policy has been formally institutionalized since 1950s， and gradually developed into a suitable cost─based reimbursement system through which the federal government strongly supports the university─based science and technology infrastructure. Form the perspective of indirect cost， it also reveals the great transition of government─university relationship during the past 60 years.