科研间接成本是保证高校科研事业可持续发展的重要资金来源。本文通过对中美政府及我国部分有代表性的高校的科研间接成本管理现状的研究，对比分析了我国高校科研间接成本管理在分摊比例、管理制度、核算模式等方面存在的问题，提出了从科研间接成本角度加强高校科研经费管理的若干建议。  

    Research indirect cost is the main source to keep up the sustainable development of university research. Based on the comparative study on the status quo of university research indirect costs between American and Chinese government and some typical Chinese universities, the problems existed in the administration of university research indirect costs are analyzed in the area of allocation rate, regulation institution and accounting, and some suggestions on research indirect costs are put forward in order to enforce the management of research fund.