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针对高校在实施间接费用补偿机制过程当中出现的新问题,探讨高校科研经费间接费用管理的创新方法。首先,通过分析间接费用概念的内涵,揭示建立间接费用补偿机制的必要性;其次,提出了高校在具体实施过程当中出现的急需解决的典型问题;最后,结合高校实际,提出了具有较强可操作性的对策和建议。这对科研单位积极探索间接费用管理的创新方法具有重要的现实意义。
Aiming at the new problems that colleges and universities are facing during the process of implementing the overhead compensation mechanism, this paper discusses the innovative methods of managing the overhead of scientific research funds in colleges and universities. First of all, by analyzing the connotation of the concept of indirect costs, it reveals the necessity of establishing an indirect cost compensation mechanism. Secondly, it puts forward the typical problems which need to be solved urgently in the process of implementing colleges and universities. Finally, Operational strategies and suggestions. This is an important practical significance for scientific research units to actively explore innovative methods of indirect cost management.