CAJ | 학술논문

通过对资助政策的制定、执行和修订三个方面深入研究发现,美国科研间接成本资助政策建立在科学的间接成本率计箅模型的基础上,资助政策在大学和政府两个层面的应用和执行规范了大学的成本核算和政府的资助行为,资助政策的不断修订以及利益各方的广泛参与确保了政策的时效性以及与高校实际的相符性.客观分析了计算模型和资助政策的不足,对改革和完善我国高校科研间接成本资助政策提出了有价值的建议.
통과대자조정책적제정、집행화수정삼개방면심입연구발현,미국과연간접성본자조정책건립재과학적간접성본솔계폐모형적기출상,자조정책재대학화정부량개층면적응용화집행규범료대학적성본핵산화정 부적자조행위,자조정책적불단수정이급이익각방적엄범삼여학보료정책적시효성이급여고교실제적상부성.객관분석료계산모형화자조정책적불족,대개혁화완선아국고교과연간접성본자조정책제출료유개치적건의.
The U.S. Government formed a mature and scientific Indirect Cost Funding Policy (ICFP) about government-spousored university research projects via long-term theoretical studies and practices. Having studied the American ICFP from three aspects of formulation, implementation and revision, it found that the U.S. Government established ICFP based on the scientific calculation model of indirect cost rate, and the application and implementation of the pohcy regulated the cost accounting of universities and funding of government agencies while the continuous revision and partieipation of related parties ensured these policies' effectiveness and their coincidence with the practices of American universities. Besides, it analysed the disadvantages existing in the model and policies, and put forward some valuable suggestions for the reform and improvement of ICFP about government-sponsored university research projects in China.