中文摘要：

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。

英文摘要：

Indirect cost reimbursement for government funded scientific research projects not only achieves finan- cial balance of payments in the institutional level, but also becomes an important management tool for govern- ment to incentive institutions and individual researchers. In this paper, firstly, the role of indirect cost reimburse- ment and its significance is analyzed. Secondly, based on the international case study, 3 typical patterns of indi- rect cost reimbursement mode for government funded scientific research projects are analyzed and compared. Final- ly, in the context of macro scientific resource allocation reform, suggestions and enlightenment are proposed to the indirect cost reimbursement for government funded scientific research projects in China