我国科研经费预算制度的问题与改革———与美国比较的视角

China's Research Budget System in Comparison to the United States: Issues and Reform

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.