本文選題：大學 + 科研間接成本　； 參考：《中國高教研究》2013年04期

【摘要】：美、英等國為代表的發(fā)達國家的大學科研間接成本補償機制,成本核算全面、計量準確。本研究針對大學科研間接成本核算問題,探究不同國家間接成本核算原則的差異,分析比較發(fā)達國家的先進方法和發(fā)展趨勢。通過借鑒國外大學科研間接成本核算的經驗,結合我國大學發(fā)展的實際情況,提出應亟需對我國大學科研間接成本予以完善的四個方面,即"高度重視,明確內涵,區(qū)別對待,可續(xù)發(fā)展"。
[Abstract]:The indirect cost compensation mechanism of university scientific research in developed countries, such as the United States, Britain and other countries, is comprehensive in cost accounting and accurate in measurement.Aiming at the problem of indirect cost accounting of university scientific research, this study explores the differences of indirect cost accounting principles in different countries, and analyzes and compares the advanced methods and development trends of developed countries.Based on the experience of indirect cost accounting of scientific research in foreign universities and the actual situation of the development of universities in China, this paper puts forward four aspects that should be improved urgently, namely, "attach great importance to the indirect cost of scientific research in our country, make clear the connotation and treat it differently."Sustainable development ".
【作者單位】： 華中科技大學教育科學研究院;
【基金】：華中科技大學自主創(chuàng)新基金項目“大學科研成本研究與計量”(項目編號:2011TS166)的成果之一
【分類號】：G647.5

【相似文獻】

相關期刊論文 前10條

1 牛r，

本文編號：1751521