政付府对大学科研间接成本补偿机制的国际比较研究

Comparative Research on the Indirect Cost Reimbursement Mechanism of the Government—Funded R&D Activities in Universities

本研究从大学科研直接成本和间接成本概念的内涵与外延的分析入手，深入探讨了高等教育系统发达的国家对其大学科研间接成本的补偿机制，同时就我国政府对大学科研间接成本补偿机制的现状以及存在的问题进行了较为全面的分析，并在此基础上提出了完善我国政府对大学科研间接成本补偿机制的政策建设，即：提高教育经费拨款力度，确保大学科研支撑体系的稳健运行；以科研质量为依据，建立并完善稳定的经常科研经费拨款机制；以科研成本核算为基础，确立科学的科研项目间接成本补偿比例。

Starting with analysis of the concept of direct cost and indirect cost for research and development（R&D）activities in universities and colleges（U&C）， the research highlights the indirect cost reimbursement mechanism in developed countries. In addition， it does a full analysis of the current situation and existing problems of the indirect cost reimbursement mechanism of the government—funded research projects in China. On the above basis， the author raises some suggestions of relevant policies for the government to improve the indirect cost reimbursement mechanism for U&C in China. These policy suggestions include：increasing the public appropriate funds for the higher education， making the R&D system in U&C operate more healthily setting up and improving the regular research public funding mechanism based on the quality evaluation of R&D activities in U&C， and， making the ratio of indirect cost reimbursement in government—funded project more reasonable.