CAJ | 학술논문

科研间接成本是保证高校科研事业可持续发展的重要资金来源。本文通过对中美政府及我国部分有代表性的高校的科研间接成本管理现状的研究，对比分析了我国高校科研间接成本管理在分摊比例、管理制度、核算模式等方面存在的问题，提出了从科研间接成本角度加强高校科研经费管理的若干建议。
과연간접성본시보증고교과연사업가지속발전적중요자금래원。본문통과대중미정부급아국부분유대표성적고교적과연간접성본관리현상적연구，대비분석료아국고교과연간접성본관리재분탄비례、관리제도、핵산모식등방면존재적문제，제출료종과연간접성본각도가강고교과연경비관리적약간건의。
Research indirect cost is the main source to keep up the sustainable development of university research. Based on the comparative study on the status quo of university research indirect costs between American and Chinese government and some typical Chinese universities, the problems existed in the administration of university research indirect costs are analyzed in the area of allocation rate, regulation institution and accounting, and some suggestions on research indirect costs are put forward in order to enforce the management of research fund.