Abstract: Indirect cost reimbursement (ICR) is a key point in scientific research project funding management. Based on the practical problems of ICR management in China and the shortage of previous research, Firstly, definition and connotation of indirect cost is analyzed, and then the incentive effect of ICR in government scientific research funding is proposed. Secondly, the analysis model for the incentive effect of ICR is built in the framework of principal-agent theory. Meanwhile, key factors of incentive effect are proposed. Thirdly, two kinds of typical models are developed based on carding international practice, and the incentive effects of typical models are analyzed. Finally, policy advice about the reform of ICR management is proposed.

摘要： 间接费用的补偿是科研项目经费管理的重要内容。本文从我国间接费用管理实践中存在的问题与现有研究的不足出发，首先分析了间接费用的定义与内涵，提出间接费用在政府科研资助、经费管理体系中的激励作用。其次，在委托代理理论框架下建立了间接费用补偿激励作用的分析模型，并提出影响其激励作用的关键因素。再次，基于国际实践的分析归纳形成两种典型的间接费用补偿模式，并分析其激励作用。最后，基于我国实践提出对科研项目间接费用补偿管理改革的政策建议。

关键词: 科研项目, 间接费用补偿, 激励作用