高校科学仪器设备共享困难是高校科学仪器设备管理中诸多问题的根源,科学仪器设备总拥有成本中的间接成本是造成这一问题的关键因素。在此基础上,借鉴美国在科研项目成本核算的一些思路,对我国现行高校管理体制下如何解决间接成本的支出问题提出了一些建议。

The root of a lot of problems involving the administrition of scientific equipment in higher educational institutions is that the scientific equipment can't be shared. The key factor caused the problems is that the higher educational institutions and their faculty can't finance the huge indirect costs among the Total Cost of Owner (TCO). The train of thoughts on the cost accounting for research projects in US is used for reference, some suggestions to resolve these problems are offered.