节点文献
英国高校科研项目成本计量与补偿方法及对我国的启示
Costing and Cost Recovery Method for UK Higher Education Institutes’ Research Project and Its Implications to China
【摘要】 通过系统论述英国高校科研项目的全经济成本计量方法(f EC),肯定其对英国高校科研活动和科研基础设施可持续发展产生的重要影响,同时从资助方与受助方的角度分析f EC存在的不足,以及各利益相关方的看法和态度。分析英国高校的科研资助体系和各资助方的实际资助情况,并从平衡项目拨款与整笔固定拨款、平衡科研成本精确计量与科研工作不确定性,以及如何有效借鉴f EC方法三个层面,探讨英国f EC方法对我国科研资助体制改革的启示。
【Abstract】 This paper analyzed the full Economic Costing and cost recovery of UK higher education institutes’ research project. Firstly, the paper introduced the full Economic Costing(f EC), and affirmed its important impact on the sustainability of research activities and research infrastructure. At the same time,separately from the perspective of the sponsors and the higher education sector,it analyzed the shortcomings of f EC and views of stakeholders. Secondly, it introduced the UK’s research support system, and analyzed the real recovery of sponsors. Last but not least, three suggestions were given including balancing project grants and a block grant, balancing precise costing and scientific research uncertainty, how to effectively draw lessons from f EC.
【Key words】 the UK’s universities; cost management; case study; Transparency Approach of Costing;
- 【文献出处】 中国高教研究 ,China Higher Education Research , 编辑部邮箱 ,2018年03期
- 【分类号】G644
- 【被引频次】5
- 【下载频次】471