中英高校科研经费成本管理比较研究

Comparative Study on the Research Funds Cost Management between Chinese and the UK’s universities

摘要:

随着科学研究资助规模的快速增长，科研经费成本管理面临更多挑战。比较中英两国政府关于高校科研经费成本管理的现状，发现我国高校科研项目经费管理存在成本核算不统一、间接成本设计不合理等问题。在全面分析英国全经济成本核算的特点的基础上，从成本管理模式、成本核算体系、间接成本核算方法等方面提出我国高校经费管理的对策建议，为完善高校科研项目经费管理提供思路。

Abstract:

With the rapid growth of science and research funding, research funds cost management is faced with more challenge. By comparing the cost management current situation of Chinese and the UK’s universities, we find out that disunity of costing approach, unreasonable design of indirect cost are the main problems of cost management of Chinese universities. Based on the comprehensive analysis of the UK’s full economic costing, suggestions on cost management mode, the costing system, the indirect costing approach are put forward against above problems.