Abstract: Based on the mechanism design theory, firstly the concept and core issues of cost reimbursement mechanism for scientific research projects are proposed; Secondly, an analysis model for the two core issues of mechanism design: information efficiency and incentive compatibility is built in the context of cost reimbursement for scientific research projects. Then case studies based on the model on the status of cost reimbursement mechanism for scientific research projects in UK, US, Japan and China are conducted. Finally, policy suggestions on the path selection on cost reimbursement reform for scientific research projects in China are proposed.

摘要： 本文基于机制设计理论，首先提出了科研项目成本补偿机制的概念与核心问题；其次，针对机制设计的两个核心问题：信息效率和激励相容建立了在科研项目成本补偿情境下的分析模型，并以英、美、日、中四国案例为对象，分析了四国的科研项目成本补偿机制的现状；在此基础之上，特别针对我国的问题在分析模型的框架下提出了未来改革的路径选择，并提出相关的政策建议。