Science Research Management ›› 2008, Vol. 29 ›› Issue (2): 179-184 .

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Comparative study on the status quo of research indirect costs administration between Chinese and American universities

Zhan Yiqing, Liu Qiwei, Xiang Rong, Yuan Muxing   

  1. 1.Department of Planning & Development, Central South University, Changsha 410083, China;
    2.Finance Division. Central South University, Changsha 410083, China
  • Received:1900-01-01 Revised:1900-01-01 Online:2008-03-17 Published:2008-03-17

Abstract:     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.  

Key words: Chinese universities, American universitie, research indirect cost, comparative study