常州大学学报（社会科学版）
常州大學學報（社會科學版）
상주대학학보（사회과학판）
JOURNAL OF JIANGSU POLYTECHNIC UNIVERSITY SOCIAL SCIENCE EDITION
2015年
3期
43-46
,共4页
高校%科研经费%间接费用%绩效支出
高校%科研經費%間接費用%績效支齣
고교%과연경비%간접비용%적효지출
colleges and universities%research funds%indirect expenses%performance expenditures
间接费用是对项目承担单位间接成本的补偿，政府部门近期出台了一系列文件，要求进一步加强高校科研经费管理。目前高校间接费用在管理上尚存在诸多问题，如提取间接费用的科研项目范围不明确，间接费用的提取比例多样化，间接费用的支出内容不明确，科研绩效支出管理制度不健全等。应完善间接费用相关配套制度，充分发挥政策层面的引导职能，健全高校教学成本、科研成本核算体系，改革高校教师收入分配政策，提高绩效支出对科研人力资本的补偿力度。
間接費用是對項目承擔單位間接成本的補償，政府部門近期齣檯瞭一繫列文件，要求進一步加彊高校科研經費管理。目前高校間接費用在管理上尚存在諸多問題，如提取間接費用的科研項目範圍不明確，間接費用的提取比例多樣化，間接費用的支齣內容不明確，科研績效支齣管理製度不健全等。應完善間接費用相關配套製度，充分髮揮政策層麵的引導職能，健全高校教學成本、科研成本覈算體繫，改革高校教師收入分配政策，提高績效支齣對科研人力資本的補償力度。
간접비용시대항목승담단위간접성본적보상，정부부문근기출태료일계렬문건，요구진일보가강고교과연경비관리。목전고교간접비용재관리상상존재제다문제，여제취간접비용적과연항목범위불명학，간접비용적제취비례다양화，간접비용적지출내용불명학，과연적효지출관리제도불건전등。응완선간접비용상관배투제도，충분발휘정책층면적인도직능，건전고교교학성본、과연성본핵산체계，개혁고교교사수입분배정책，제고적효지출대과연인력자본적보상력도。
Indirect expenses are the compensation for the indirect costs incurred to project undertaking entities.A series of documents have been issued recently by government agencies,calling for further actions to strengthen the management of research funds granted to colleges and universities.Major problems unsolved in this field include:unclear definition of the scope of relative research projects which have valid access to indirect expenses,diverse proportion and unclear expenditures of indirect expenses,imperfect regulations for the management of research per-formance expenditures,and the like.Accordingly,following measures should be taken:perfecting relative regula-tions of indirect expenses management,making the best of the leading role of government policies,perfecting the accounting system of teaching and research costs of colleges and universities,reforming the policies of income distri-bution of university staff,increasing the compensation of performance expenditures for research human capital.
