Government Sponsored Research Grant Budget Guide
| Budget Category | Common Notes Across Government Funding Agency | Budget Format Example | |
| Expense Budget | 1. The costs of the pre-award expenditure shall not be included. 2. Need to explain how the budget item is related to the research project, and provide budget details, like quantity, unit price, and so on so forth. | ||
| A. Direct Cost | |||
| 1. Equipment | Justification should be made for unit price ≥500K. Breakdown shall be provided for unit price <500K. | ||
| （1）Purchase | 1.Common office equipment shall not be included, such as general purpose computers, monitor, printer, office furniture and so on, unless it's project specific equipment, in such case, justification is required. 2.For NSFC grants, software tools can be included in the equipment expenses. | ||
| （2）Trial | Not applicable in most research projects. | ||
| （3）Renovation and Rental | 1.The leasing equipment must be outside the institution. 2.Depreciation of equipment is not an expense. 3.The charges of existing equipment shall not be included. 4.Use of equipment that is part of the institution shall not be included. | ||
| 2. Experimental and Operating Expenses | |||
| （1）Materials and Supplies | 1.Material costs are for lab experimental materials. Office supplies are generally not allowed, such as paper, toner and other stationeries 2.Projects involving experimental animals should be included in this category. | ||
| （2）Test / Calculation / Analysis | Costs of inspection, testing, and lab processing done by a third-party company. | ||
| （3）Power Consumption | 1.Cost of running large-scale equipment or special scientific devices,if electricity, gas, or fuel consumption can be measured individually. | For one particular research task, there is a large equipment to be used, which will consume 5kw for 10 hours a day, and need to continue for 90 days. Electricity cost would be 5 × 10 × 90 × 1 yuan = 4500 yuan (assuming the cost of electricity is 1 yuan per unit). | |
| （4）Conference / Travel / International Cooperation and Exchange | 1.The cost of the conference fee, including accommodation, food expenses, space rental, transportation, poster, medical expenses and so on, are organized by the project team. 2.Porject kick-off meeting, or project inspection meeting shall not be included. 3.The expert consultation fee should be included in the "consultation" category under labor cost. 4.Conference registration can be included. 5.It is strictly forbidden to purchase gifts and souvenirs. | The project team is going to collaborate with XXX for the XXX research project, which will visit XXX at Beijing for the duration of 3 days. The cost details include: round-trip ticket 2,000 yuan / person, accommodation 350 yuan / person meal 100 yuan / Person /day, city transportation costs 80 yuan / person /day, and the registration fee of 1,200 yuan / person, a total cost of 2000 + (350 +100 +80) × 3 + 1200 = 4790 yuan/person. Total of 3 person, which is 4790 x 3 = 14,370 yuan in total. | |
| （5）Publication / Reference / Dissemination of info / Intellectual Property | 1.This includes fees for publishing, information, scientific software, document retrieval, professional communications, patent applications and other intellectual property related costs. 2.Expense of general purpose operating system and office software shall not be included. 3.Mobile phone and landline for day-to-day communication shall not be included. 4.For NSFC grants, software tools can be included in the equipment expenses. | 1.Publication: XXX yuan/paper、X paper，total of XXXX yuan. 2.Scientific software:(state the relevance and necessity of project research tasks)，XXX yuan each，X number of software，total of XXX yuan. 3.Books: (state the relevance and necessity of project research tasks)，XXX yuan/year，X years，total of XXX yuan. | |
| 3. Labor Cost | |||
| （1） Labor Cost | 1.The labor cost paid to graduate students, postdoctoral fellows, visiting scholars, researchers and research assistants employed for the project. | Stipend for 2 master student：2000/month x 5 month x 2 person = total of 20,000 yuan. | |
| （2）Consulting Fee | 1. Expert consultation fees are only payable to external persons invited on a temporary basis. It shall not be paid to the member of project team. | Project close meeting：5 senior expert, 1 day，500 yuan/person，total of 2,500 yuan. | |
| B. Indirect Cost | 1.General business expenses that are not specifically identifiable to a sponsored project, but rather support the project indirectly. This term is also referred to as Facilities and Administrative Costs (F&A) or overshead. Examples of such expenses include genral office equipment, office space, water, electricity, other utilities, sponsored projects and departmental administration costs. 2.Indirect costs recovered through sponsored research fund are managed centralized at institutional level. 3.PIs are required to request the maximum allowable indirect costs per the funding agency. 4.If the funding agency does not give a rate range, the current indirect cost rate of the school is 20% of the direct cost. 5.For NSFC it will be calculated automaticlly based on the direct cost. | ||
Government Sponsored Research Grant Budget Guide
| 科目名称 | 政府科研经费通则 | 计算依据参考样式 |
| 支出预算 | 1.与项目有关的前期研究（包括阶段性成果）支出的各项费用不得在本项目（课题）预算中列支。 2.需要说明预算项目与研究项目的关系，并提供预算详细信息，如数量、单价等。 | |
| （一）直接费用 | ||
| 1. 设备费 | 对单价≥50万元的设备详细说明。 对单价＜50万元的设备费用分类说明。 | |
| （1）购置设备费 | 1.属于承担单位支撑条件的办公设备一般不得列支，如通用电脑、显示器，打印机，家具等。如实验确需，请充分说明理由。 2.对于自然基金委项目，软件工具可在设备费科目列支。 | |
| （2）试制设备费 | 一般不列支 | |
| （3）设备改造与租赁费 | 1.所租赁设备必须是外单位的。 2.设备折旧费不得列支。 3.现有仪器设备使用费不得列支。 4.使用属于承担单位支撑条件的设备不得列支。 | |
| 2. 业务费 | ||
| （1）材料费 | 1.材料费应列支实验用材料，办公用品一般不得列支，如纸张、硒鼓、墨盒等不得在材料费列支。 2.涉及实验动物的项目应在本科目中列支相关费用。 | |
| （2）测试化验加工费 | 1.必须支付给外单位（包括项目和课题承担单位内部独立经济核算单位）的检验、测试、化验及加工等费用。 | |
| （3）燃料动力费 | 1.大型仪器设备、专用科学装置等运行发生的可以单独计量的水、电、气、燃料消耗费用。
| 确需开支，计算依据如：某项目为了完成研究任务，需进行某项性能检测试验，需使用××大型仪器设备，该设备功率为5kw，每天开机10小时，需持续使用3个月，共用电5×10×90=4500度，根据每度电费1元，则可测算出燃料动力费为4500度×1元/度=4500元。 |
| （4）会议/差旅/国际合作交流 | 1.项目组主办的会议所发生的会务费用，开支范围包括住宿费、伙食费、场地租金、交通费、海报、医药费等。 2.会议费中不得有课题启动会，中期检查会。 3.专家咨询费应在“专家咨询费科目”中列支。 4.含会议注册费。 5.严禁列支礼品、纪念品。 | 计算依据如：某项目组为了针对某项目内容进行学术交流，需要前往北京参加某项新技术高级研讨会，会期3天，1人次，费用明细包括：往返机票2000元/人，住宿费350元/人天，伙食费100元/人天，市内交通费80元/人天,会议注册费1200元/人次，共需费用2000+（350+100+80）×3+1200=4790元。 |
| （5）出版/文献/信息传播/知识产权事务费 | 1.列支内容包括：出版费、资料费、专用软件购买费、文献检索费、专业通信费、专利申请及其他知识产权事务等费用。 2.通用性操作系统、办公软件等费用不得列支。 3.日常手机和办公固定电话通讯费用不得列支。 4.对于自然基金委项目，软件工具可在设备费科目列支。 | 1.版面费：X千元/篇、X篇，小计X千元。 2.专业软件名称，与项目研究任务的相关性和必要性，X千元/套，X套，小计X千元。 3.图书：与项目研究任务的相关性和必要性，1千元/年，X年，小计X千元。 |
| 3. 劳务费 | ||
| （1）劳务费 | 1.项目实施过程中支付给参与项目研究的研究生、博士后、访问学者以及项目聘用的研究人员、科研辅助人员等内部团队的劳务性费用。 2.项目聘用人员的劳务费开支标准，参照当地科学研究和技术服务业从业人员平均工资水平。 3.多数情况下，政府资助的科研项目不能列支项目负责人的劳务费（除具体项目另行规定，例如人才项目)。 | 两位硕士学生补助：2000元/月 x 5 个月 x 2 人 = 总共 20,000 元 |
| （2）专家咨询费 | 1.专家咨询费只要支付给临时邀请的外部人员，不得支付给参与该项目管理的相关工作人员。 | 项目验收会议：XX职称专家5人，1天，500元/人，合计2,500千元。 |
| （二）间接费用 | 1.指项目承担单位在组织实施项目过程中发生的无法在直接费用中列支的相关费用。主要包括承担单位为项目研究提供的现有仪器设备及房屋，水、电、气、暖消耗，有关管理费用的补助支出以及绩效支出等。 2.间接费用由学校统一集中管理 3.项目负责人应该申请项目所允许的最高间接经费比例。 4.如果资助机构没有给出比例范围，目前学校的间接费比例为直接经费的20%。 5.自然基金委项目会按直接经费自动计算添加。 | |