Research On The Standard Of The Cost Budget Of University Longitudinal Research Projects

In recent years,the state has gradually increased the investment in scientific research project,but the output results of the research are often unsatisfactory,with the low efficiency of using on scientific research funds,many problems exist in China’s colleges and universities,which are focused on the management of scientific research project funds,have proposed by most of researchers.The "scandal" of using scientific research funds frequently appeared which attributed the reform of the management of scientific research funds to a climax.The scientific research project budget is the basis of scientific research project funds management.It is an important basis for the integration of resources in the process of the implementation of the project funds.The paper is based on the cost price theory,full cost theory and human capital theory.According to the uncontrollable and uncertainty of the research project cost,the difficult obtained of the cost data and the specific elements of the direct costs and indirect costs of the scientific research project,the scientific research project cost budget should be carried out and should pay attention to the scientific research of teachers’ teaching in colleges and universities together with research works,the idea that this shall be borne by the scientific research project of the indirect costs of colleges and universities by its means of indirect cost rates to feature in the budget.It is analyzed and summarized by Literature Reading Method,analyzed the current mode of longitudinal research cost budget standard on the determine status of 555 colleges and universities in China,which leads to the scientific research cost budget policy is lack of unified standard system of cost budget and reasonable scientific cost budget basis," people " tend to “light" in the budget becomes a serious problem;The cost of the scientific research project is influenced by multiple attributes,such as the workload of the project,the implementation of the length of time,the membership level,subject categories and total size of the project.By combining normative analysis with case study method to demonstrate the determined thought according to the standard cost budget and the established budget standard on the basis of the budget process.On research of the indirect cost budget,this paper is based on the indirect cost rate method of American research project and according to the present stage of scientific research service fee in our country,which is not included in the coding and the actual situation of the teachers’ scientific research labor cost,to conduct a formulaic correction,and deeply discussed the process of achieving the standard of indirect costs rate in university research.The indirect cost rate of the research is the percentage of both research indirect costs and correction research direct costs,to achieve the indirect costs,the basic idea is: First,establish three kinds of indirect costs the management of colleagues and universities,depreciation of fixed assets and business assistant.Secondly,through the analysis of modified direct costs,covers an area of an area,the rate of conversion and equivalent cost drivers between teachers and students and scientific computing cost drivers.Furthermore,the cost driver rate,which will be the total indirect costs,should be shared by the scientific research project.At the same time,the paper points out that the equivalent of the teachers and students is a process that is converted by the equivalent of students,the establishment of full-time teachers and the equivalent of full-time personnel are of scientific research.The paper finally elaborated the implementation of the safeguard measures on research cost budget standards from the two aspects of the government and universities.According to certain standards of scientific research project budget,which embodies the comprehensive nature of the scientific research cost budget and makes the scientific research project cost budget evidence-based.It is conducive to the executive supervision of scientific research budget and beneficial to the connection of scientific research project cost budget and accounting.