政府科研项目的间接费用补偿不仅实现了机构层面的收支平衡,还成为政府激励依托机构和个人的重要管理工具。首先,分析了间接费用补偿在政府科技资源配置中的作用与意义;其次,基于国际案例归纳、分析、比较了三种典型的间接费用补偿模式;继而,系统梳理并分析了我国间接费用补偿模式的发展历程、现状及存在的问题;最后,基于上述分析提出在宏观科技资源配置模式改革背景下,对政府科研项目间接费用补偿模式改革的政策建议。 Indirect cost compensation for government research projects not only realizes the balance of payments at the institutional level, but also becomes an important management tool for government-inspired institutions and individuals. First of all, it analyzes the role and significance of indirect compensation in the allocation of government science and technology resources. Secondly, it summarizes, analyzes and compares three typical indirect compensation models based on international cases. Then, it systematically analyzes and analyzes China’s indirect compensation model Finally, based on the above analysis, this paper puts forward the policy suggestions on the reform of indirect cost compensation mode of government scientific research projects under the background of macro-science and technology resource allocation reform.