摘要
科研经费是从事科学研究活动的前提条件 ,如何合理有效地利用科研经费是资助方、受助人及其所在单位各方利益的焦点所在 ,也是科研管理追求的最终目标。经费管理也是科学研究过程管理和目标管理的最佳结合。为贯彻执行《课题制》管理原则 ,大学必须抓住经费预算这个关键 ,特别是做好人员费和间接费用内涵和量度的调研工作 ,制定资助方认可的符合学校运行情况的各类经费预算比例 ,并积极争取政府对这一预算比例的授权。
Financial support is the precondition of scientific research activities. The benefits of sponsors, scientists and their units are focused on how to use the money reasonably and efficiently, which is also the ultimate object of the administration of scientific research. Cost management is the optimization way that integrates the process management and objective management. In order to carry out the principle of 'The Administrative Prescription of the State Scientific Research Projects', universities must fasten the key factor of budget making, especially the evaluation of the contents and rates of personal fees and indirect costs based on detailed investigation. Universities should not only establish the cost sharing policy for different kinds of research projects, but also make the policy be admitted by sponsors and approved by governments.
出处
《科研管理》
CSSCI
北大核心
2003年第1期51-57,共7页
Science Research Management
基金
教育部科学技术研究重点项目资助 (0 0 0 0 3 )