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

【摘要】：美、英等國(guó)為代表的發(fā)達(dá)國(guó)家的大學(xué)科研間接成本補(bǔ)償機(jī)制,成本核算全面、計(jì)量準(zhǔn)確。本研究針對(duì)大學(xué)科研間接成本核算問題,探究不同國(guó)家間接成本核算原則的差異,分析比較發(fā)達(dá)國(guó)家的先進(jìn)方法和發(fā)展趨勢(shì)。通過借鑒國(guó)外大學(xué)科研間接成本核算的經(jīng)驗(yàn),結(jié)合我國(guó)大學(xué)發(fā)展的實(shí)際情況,提出應(yīng)亟需對(duì)我國(guó)大學(xué)科研間接成本予以完善的四個(gè)方面,即"高度重視,明確內(nèi)涵,區(qū)別對(duì)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(xué)教育科學(xué)研究院;
【基金】：華中科技大學(xué)自主創(chuàng)新基金項(xiàng)目“大學(xué)科研成本研究與計(jì)量”(項(xiàng)目編號(hào):2011TS166)的成果之一
【分類號(hào)】：G647.5

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