中英高校科研经费成本管理比较研究

摘要

比较中英两国政府关于高校科研经费成本管理的现状，发现我国高校科研项目经费管理存在成本核算不统一、间接成本设计不合理等问题。在全面分析英国全经济成本核算的特点的基础上，从成本管理模式、成本核算体系、间接成本核算方法等方面提出我国高校经费管理的对策建议，为完善高校科研项目经费管理提供思路。%With the rapid growth of science and research funding,research funds cost management is faced with more chal-lenges.By comparing the cost management current situation of Chinese and the UK’s universities,we find out that disuni-ty of costing approach,unreasonable design of indirect cost are the main problems of cost management of Chinese universi-ties.Based on the comprehensive analysis of the UK’s full economic costing,suggestions on cost management mode,the costing system,the indirect costing approach are put forward against above problems.