Abstract: Indirect cost reimbursement mechanism for federally funded scientific research project in US universities is analyzed in this study, which contains the historical development of indirect cost reimbursement mechanism and the content and costing method of indirect cost. The negotiation of indirect cost rate between universities and cognizant agency is also introduced in this study.

摘要： 文章分析了由美国联邦政府资助、由大学承担的科研项目的间接成本补偿机制，包括间接成本补偿机制的历史演变、间接成本的构成与核算方法、间接成本率的谈判机制等，并结合我国科研项目间接成本管理现状提出政策建议。

关键词: 美国, 科研项目, 间接成本补偿, US, Scientific Research Project, Indirect Cost Reimbursement