科技管理研究
科技管理研究
과기관리연구
SCIENCE AND TECHNOLOGY MANAGEMENT RESEARCH
2015年
2期
78-81
,共4页
高校%间接费用%绩效支出%科研管理
高校%間接費用%績效支齣%科研管理
고교%간접비용%적효지출%과연관리
Chinese universities%indirect expense%performance expenditure%scientific research management
在分析我国科研间接费用制度变迁的基础上，以985高校为研究对象，分析新形势下高校科研间接费用提取、使用和管理中存在的问题，探讨这些问题既来源于高校和科研人员对间接费用的认识存在偏差、高校的成本核算方式影响间接费用的管理等自身原因，也来源于间接费用政策的核算内容不明晰、缺乏分级分类的差异化管理、绩效支出比例偏低但缺少每人每年最高额度限制等政策配套不完善的外部环境原因。在此基础上，进一步提出树立对间接费用的正确认识、明确间接费用的核算科目、加强科研人员的绩效考核以及实施差异化的间接费用补偿政策等建议。
在分析我國科研間接費用製度變遷的基礎上，以985高校為研究對象，分析新形勢下高校科研間接費用提取、使用和管理中存在的問題，探討這些問題既來源于高校和科研人員對間接費用的認識存在偏差、高校的成本覈算方式影響間接費用的管理等自身原因，也來源于間接費用政策的覈算內容不明晰、缺乏分級分類的差異化管理、績效支齣比例偏低但缺少每人每年最高額度限製等政策配套不完善的外部環境原因。在此基礎上，進一步提齣樹立對間接費用的正確認識、明確間接費用的覈算科目、加彊科研人員的績效攷覈以及實施差異化的間接費用補償政策等建議。
재분석아국과연간접비용제도변천적기출상，이985고교위연구대상，분석신형세하고교과연간접비용제취、사용화관리중존재적문제，탐토저사문제기래원우고교화과연인원대간접비용적인식존재편차、고교적성본핵산방식영향간접비용적관리등자신원인，야래원우간접비용정책적핵산내용불명석、결핍분급분류적차이화관리、적효지출비례편저단결소매인매년최고액도한제등정책배투불완선적외부배경원인。재차기출상，진일보제출수립대간접비용적정학인식、명학간접비용적핵산과목、가강과연인원적적효고핵이급실시차이화적간접비용보상정책등건의。
Based on the analysis of the institutional change in national research indirect expense,the problems of extrac-ting,using and managing research indirect expense under the new situation are analyzed in this study by taking 985 univer-sities as research objects. The reasons causing these problems are discussed,which include both the internal reasons such as different understandings on research indirect expense and the influence of cost accounting mode in universities on the management of the research indirect expense,and external reasons due to the incomplete supporting policies such as the un-clear accounting content of the research indirect expense,the lack of universities classification management and low ratio of the performance of the spending but short of maximum limit control per person per year. On this basis,some suggestions are proposed in this paper,such as the establishment of the correct understanding on research indirect expense,clearness on the accounting subjects of research indirect expense,reinforcement on the performance evaluation on the researchers,and implementation of differential indirect expense compensation policies,etc.
