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高校科研项目人力资本投入补偿的思考——基于科研经费开支范围的视角
引用本文:徐孝民.高校科研项目人力资本投入补偿的思考——基于科研经费开支范围的视角[J].中国软科学,2009(12).
作者姓名:徐孝民
作者单位:东南大学,经济管理学院,江苏,南京,210096;教育部,财务司,北京,100816
摘    要:我国高校同时承担着教学和科研两大主要任务,国家对高校的科研经费投入呈不断增长趋势.本文认为,在高校科研经费规模扩大的同时,相关政策制定部门对科研项目人力资本投入补偿的政策存在不合理性.在此基础上,本文提出改革高校的财政拨款制度,增加专门的科研经费拨款;完善科研经费管理办法,重构人员经费开支范围的政策建议.

关 键 词:高校  人力资本  科研经费  开支范围

Human Capital Investment Compensation of Scientific Research Projects in Universities: Based on the Regulation of Expenditures in Scientific Research Funds
XU Xiao-min.Human Capital Investment Compensation of Scientific Research Projects in Universities: Based on the Regulation of Expenditures in Scientific Research Funds[J].China Soft Science,2009(12).
Authors:XU Xiao-min
Abstract:Universities of China simultaneously is undertaking the primary missions of the teaching and the scientific re-search. The scientific research funds of universities invested by the government grow unceasingly. This paper suggested that while the scientific research funds scale of universities expanding, the human capital investment compensation poli-cy in universities which formulated by the government departments is irrational. Based on the research, this paper pro-posed that government should reform the system of financial allocations, which include adding the special allocations for scientific research, amending the regulatory regimes and revising the regulatory of personnel expenditure in scientific re-search funds.
Keywords:university  human capital  scientific research funds  regulatory of expenditure
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