科研管理 ›› 2012, Vol. 33 ›› Issue (1): 120-126.
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顾全
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Gu Quan
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摘要: 科研项目经费配置如何更加安全、合理和有效成为备受关注的问题。有些国家在科研项目经费管理方面的模式,对提高我国科研资源管理水平具有借鉴意义。本文系统分析了中英两国政府科研项目实行的全成本核算管理核心内容,并进行比较研究,提出我国在科研项目全成本核算方法的完备性、核定计算标准的合理性和市场匹配性较差。本文最后针对我国目前财政科技投入的模式和计算方法上存在的问题提出建议。
关键词: 科研项目管理, 全成本核算, 中英比较
Abstract: How to fund R&D project safe,reasonable, and effective has become an increasingly important issue. Some countries has accumulated experience on the management of research funding, which could provide the valuable knowledge for improving R&D project funding management in China. By analyzing and comparing the full Economic Costing (fEC) reform and management in both China and UK, it could be found that fEC management in China has shortage on completeness, rationality, and market matching. Fanally, some recommendations aiming at the improvment of fEC management in China are proposed.
Key words: R&D projects management, fEC, comparative study between China and British
中图分类号:
F204
顾全. 科研项目经费管理:中英比较研究[J]. 科研管理, 2012, 33(1): 120-126.
Gu Quan. R&D project funding management:Comparative study between China and British[J]. Science Research Management, 2012, 33(1): 120-126.
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