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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”。
The United States, Britain and other countries as the representative of the developed countries university research indirect cost compensation mechanism, costing comprehensive, accurate measurement. This study aims at the indirect cost accounting of university research, explores the differences of indirect cost accounting principles in different countries, and analyzes and compares the advanced methods and development trends in developed countries. By drawing on the experience of indirect cost accounting in foreign universities and combining with the actual situation of the development of universities in our country, the paper puts forward four aspects that should be urgently needed to improve the indirect cost of university research in our country, namely, “attach great importance to clear the connotation, treat differently and continue development of”.