20 12 indirect funds of NSFC account for 20%. According to the inquiry of the indirect cost policy of the National Natural Science Foundation, it can be known that Article 8 stipulates that "project funds are divided into direct costs and indirect costs", establishes the expenditure subject of "indirect costs" for the first time, and clearly implements the indirect cost compensation mechanism, which has opened the prelude to the reform of the project fund management of the National Natural Science Foundation, and the indirect costs of the Science Fund account for about 20% of the total funds.