科研项目间接费用补偿的激励作用研究
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摘要
间接费用的补偿是科研项目经费管理的重要内容。本文从中国间接费用管理实践中存在的问题与现有研究的不足出发,首先分析了间接费用的定义与内涵,提出间接费用在政府科研资助、经费管理体系中的激励作用。其次,在委托代理理论框架下建立了间接费用补偿激励作用的分析模型,并提出影响其激励作用的关键因素。再次,基于国际实践的分析归纳形成两种典型的间接费用补偿模式,并分析其激励作用。最后,基于中国实践提出对科研项目间接费用补偿管理改革的政策建议。
Indirect cost reimbursement( ICR) is a key point in scientific research project funding management. Based on the practical problems of ICR management in China and the shortage of previous research,Firstly,definition and connotation of indirect cost is analyzed,and then the incentive effect of ICR in government scientific research funding is proposed. Secondly,the analysis model for the incentive effect of ICR is built in the framework of principal-agent theory. Meanwhile,key factors of incentive effect are proposed.Thirdly,two kinds of typical models are developed based on carding international practice,and the incentive effects of typical models are analyzed. Finally,policy advice about the reform of ICR management is proposed.
Indirect cost reimbursement( ICR) is a key point in scientific research project funding management. Based on the practical problems of ICR management in China and the shortage of previous research,Firstly,definition and connotation of indirect cost is analyzed,and then the incentive effect of ICR in government scientific research funding is proposed. Secondly,the analysis model for the incentive effect of ICR is built in the framework of principal-agent theory. Meanwhile,key factors of incentive effect are proposed.Thirdly,two kinds of typical models are developed based on carding international practice,and the incentive effects of typical models are analyzed. Finally,policy advice about the reform of ICR management is proposed.
引文
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[6]郑岚,曹林凤,李园园,等.关于高校科研项目间接费用分摊的思考[J].现代经济信息,2013,(13):278-293.
[7]Office of Management and Budget.Circular A-21 Revised 05/10/04[EB/OL].http://www.whitehouse.gov/omb/circulars_a021_2004#e.2004-05-10/2009-10-12.
[8]University UK&Research Council UK.RCUK/UUK Review of the Impact of Full Economic Costing on the UK Higher Education Sector[R].UK.2009.4.
[9]文部科学省.府省共通経費取扱区分表[EB/OL].http://www.mext.go.jp/component/a_menu/science/detail/__ics Files/afieldfile/2011/10/07/1311600_01.pdf.
[10]中国人民共和国财政部.关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知(财教[2011]434号)[EB/OL].http://hb.mof.gov.cn/lanmudaohang/zhengcefagui/201111/t20111129_611221.html.
[11]阿儒涵,李晓轩.中国政府科技资源配置的问题分——基于委托代理理论视角[J].科学学研究,2014,32(2):276-281.
[2]湛毅青,刘爱东,程楠,等.中美高校政府科研经费成本控制机制之比较研究[J].科学学研究,2008,(3):539-545.
[3]李晓轩,阿儒涵,肖小溪,英国科研项目全经济成本核算改革及其启示[J].中国科学院院刊,2010,25(2):186-190.
[4]阿儒涵,李晓轩.美国大学科研项目间接成本补偿机制研究[J].科学学研究,2012,30(12):1830-1835.
[5]李智敏,李敏.基于作业成本思想的高校科研项目间接费用摊销研究[J].东南大学学报(哲学社会科学版),2012,14(5):122-125.
[6]郑岚,曹林凤,李园园,等.关于高校科研项目间接费用分摊的思考[J].现代经济信息,2013,(13):278-293.
[7]Office of Management and Budget.Circular A-21 Revised 05/10/04[EB/OL].http://www.whitehouse.gov/omb/circulars_a021_2004#e.2004-05-10/2009-10-12.
[8]University UK&Research Council UK.RCUK/UUK Review of the Impact of Full Economic Costing on the UK Higher Education Sector[R].UK.2009.4.
[9]文部科学省.府省共通経費取扱区分表[EB/OL].http://www.mext.go.jp/component/a_menu/science/detail/__ics Files/afieldfile/2011/10/07/1311600_01.pdf.
[10]中国人民共和国财政部.关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知(财教[2011]434号)[EB/OL].http://hb.mof.gov.cn/lanmudaohang/zhengcefagui/201111/t20111129_611221.html.
[11]阿儒涵,李晓轩.中国政府科技资源配置的问题分——基于委托代理理论视角[J].科学学研究,2014,32(2):276-281.