Research on the Indirect Cost Funding Policy of Government-sponsored University Research Projects in America
研究了美国间接成本资助政策的制定、实施和修订过程，分析了其科学计算模型和优缺点，为中国相关改革提供建议。
The U.S.government formed a mature and scientific Indirect Cost Funding Policy(ICFP) about government-sponsored university research projects via long-term theoretical studies and practices.Having studied the American ICFP from three aspects of formulation,implementation and revision,it found that the U.S.government established ICFP based on the scientific calculation model of indirect cost rate,and the application and implementation of the policy regulated the cost accounting of universities and funding of government agencies while the continuous revision and participation of related parties ensured these policies' effectiveness and their coincidence with the practices of American universities.Besides,it analysed the disadvantages existing in the model and policies,and put forward some valuable suggestions for the reform and improvement of ICFP about government-sponsored university research projects in China.