中文摘要：

依托单位作为科学基金管理体系的重要组成部分，在科学基金工作中发挥着支撑、协调、管理、服务的重要作用。文本以中美两国科学基金的依托单位为切入点，比较中美两国科学基金管理中高校作为依托单位，在科研管理组织架构、科学基金管理流程、经费管理三个方面的核心内容，分析两国在科学基金管理模式上的差异，从中借鉴并优化自身，提出相关建议，从而进一步加强我国高校依托单位管理能力建设，促进科学基金资助绩效的提升。

英文摘要：

As an important part of the science fund performance management system, the supporting insti- tutions of national natural science fund play a significant support, coordination, management, and service role. Based on the comparative study on the three aspects of scientific research management organization structure, scientific fund management flow, and funds management, we analyze the differences between supporting institutions from two countries in the management mode of scientific fund, put forward some relevant suggestions, so as to promote the performance of the promotion of science funds and further em- phasize the management ability construction in our supporting institution.