CAJ | 학술논문

高校科研项目的完全成本由包括科研人工在内的直接成本以及分摊的科研间接成本构成.研究发现,科研项目完伞成本补偿程度直接影响项目的完成质最、高校科研教学事业的协调发展以及受托经济责任的正确履行.美国、英国等发达国家政府均不断改革其科研项目资助政策,对科研人工和间接成本的补偿程度越来越高.我国现行的科研项目资助政策规定不补偿科研人工,且只少量补偿间接成本,使得科研质量、教学质量均无法得到保障.研究适合我国高校的科研项目完全成本计算模型及资助政策对于科研经费管理制度改革十分必要.
고교과연항목적완전성본유포괄과연인공재내적직접성본이급분탄적과연간접성본구성.연구발현,과연항목완산성본보상정도직접영향항목적완성질최、고교과연교학사업적협조발전이급수탁경제책임적정학리행.미국、영국등발체국가정부균불단개혁기과연항목자조정책,대과연인공화간접성본적보상정도월래월고.아국현행적과연항목자조정책규정불보상과연인공,차지소량보상간접성본,사득과연질량、교학질량균무법득도보장.연구괄합아국고교적과연항목완전성본계산모형급자조정책대우과연경비관리제도개혁십분필요.
The full costs of a university research project consist of the direct costs, including salaries, and indirect costs shared by the project. The study found that the recovery extent of full costs of research projects directly affects the quality of completed projects, the coordinate development of research and teaching activities, and the fulfillment of accountability. The United States, United Kingdom and other developed countries have been reforming its research project funding policy, the research salaries and indirect costs in their u-niversities arc reimbursed more and more. China's current funding policies about government -sponsored research projects regulated that the salaries of researchers in the universities are not compensated, and only a small amount of indirect costs are compensated, which influenced the research and teaching quality. It is necessary for us to conduct research about the calculation model of full costs of research projects and funding policies suitable for Chinese universities.