大学科研间接成本核算的国际比较

发布时间：2018-04-14 23:29

本文选题：大学 + 科研间接成本　；参考：《中国高教研究》2013年04期

【摘要】：美、英等国为代表的发达国家的大学科研间接成本补偿机制,成本核算全面、计量准确。本研究针对大学科研间接成本核算问题,探究不同国家间接成本核算原则的差异,分析比较发达国家的先进方法和发展趋势。通过借鉴国外大学科研间接成本核算的经验,结合我国大学发展的实际情况,提出应亟需对我国大学科研间接成本予以完善的四个方面,即"高度重视,明确内涵,区别对待,可续发展"。
[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 ".
【作者单位】：华中科技大学教育科学研究院;
【基金】：华中科技大学自主创新基金项目“大学科研成本研究与计量”(项目编号:2011TS166)的成果之一
【分类号】：G647.5

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