[1]王爽,孙凌峰.高校科研经费间接费用管理研究[J].常州大学学报(社会科学版),2015,16(03):43-46.[doi:10.3969/j.issn.2095-042X.2015.03.009]
　WANG Shuang,SUN Ling-feng.A Study of the Indirect Expenses Management of Research Funds in Colleges and Universities[J].Journal of Changzhou University(Social Science Edition),2015,16(03):43-46.[doi:10.3969/j.issn.2095-042X.2015.03.009]
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高校科研经费间接费用管理研究()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第16卷
期数:
2015年03期
页码:
43-46
栏目:
管理学研究
出版日期:
2015-05-25

文章信息/Info

Title:
A Study of the Indirect Expenses Management of Research Funds in Colleges and Universities
作者:
王爽; 孙凌峰
常州大学 财务处，江苏 常州 213164
Author(s):
WANG Shuang; SUN Ling-feng
Finance Department，Changzhou University，Changzhou 213164，China
关键词:
高校; 科研经费; 间接费用; 绩效支出
Keywords:
colleges and universities;  research funds; indirect expenses;  performance expenditures
分类号:
G475
DOI:
10.3969/j.issn.2095-042X.2015.03.009
文献标志码:
A
摘要:
间接费用是对项目承担单位间接成本的补偿，政府部门近期出台了一系列文件，要求进一步加强高校科研经费管理。目前高校间接费用在管理上尚存在诸多问题，如提取间接费用的科研项目范围不明确，间接费用的提取比例多样化，间接费用的支出内容不明确，科研绩效支出管理制度不健全等。应完善间接费用相关配套制度，充分发挥政策层面的引导职能，健全高校教学成本、科研成本核算体系，改革高校教师收入分配政策，提高绩效支出对科研人力资本的补偿力度。
Abstract:
Indirect expenses are the compensation for the indirect costs incurred to project undertaking entities. A series of documents have been issued recently by government agencies, calling for further actions to strengthen the management of research funds granted to colleges and universities. Major problems unsolved in this field include: unclear definition of the scope of relative research projects which have valid access to indirect expenses, diverse proportion and unclear expenditures of indirect expenses, imperfect regulations for the management of research performance expenditures, and the like. Accordingly, following measures should be taken: perfecting relative regulations of indirect expenses management, making the best of the leading role of government policies, perfecting the accounting system of teaching and research costs of colleges and universities, reforming the policies of income distribution of university staff, increasing the compensation of performance expenditures for research human capital.

参考文献/References:

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[6］ 樊丽萍. 高校教师薪酬缺乏竞争力［EB/OL］.(2014-6-10)［ 2014-12-18］. http://whb.news365.com.cn/jkw/201406/t20140610_1123734.html.
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备注/Memo

备注/Memo:
作者简介：王爽（1979—），女，河南南阳人，会计师，主要从事高校财务管理研究。 基金项目：江苏高校哲学社会科学基金项目（2013SJA630010）。
更新日期/Last Update: 2015-09-16