中文摘要：

2014年3月，我国政府颁布了关于科研经费管理改革的文件，即《国务院关于改进加强中央财政科研项目和资金管理的若干意见国发[2014]11号》文件，提出了“间接费用的核定与项目承担单位信用等级挂钩”的改革思路。本文对这一改革思路进行了深入分析，并提出建议。

英文摘要：

In March 2014, the state council of Chinese government issued a document on the reform of research funding management, namely ＂Some Observations on Strengthening the Management of Central Government Funded Scientific Research Projects and Funds＂. This document proposed the reform thinking of ＂linking up the accounting of indirect cost with supporting institutions＇ credit rating＂. In this paper, in-depth analysis about this reform thinking is carried out, and then recommendation about on theits implementation is proposed.