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30多年来,国防科研事业费一直是按照行政事业经费的管理办法,实行预决算管理的。1988 年以来,国防科工委通过固定资产清理、库存物资挂帐、建立试验成本核算帐、统一成本项目、开展试验成本分析,逐步摸索出了既不同于工业企业成本核算,又不同于行政事业费核算的科研试验成本核算的新路子。清理固定资产,库存物资实行挂帐。国防科工委后勤部财务部在抓科研试验成本核算时,把固定资产的清理、挂帐作为成本核算一项主要工作来抓。下发了《关于开展物资清理和固定资产核算的通知》和《国防科
Over the past 30 years, the cost of national defense scientific research has always been in accordance with the administration of administrative funds, the implementation of budgetary management. Since 1988, the Commission of Science, Technology and Industry for National Defense has cleared the cost analysis of fixed assets, stocked inventories, the establishment of trial cost accounting accounts, unified cost items and trial costs, and has gradually found out that it is different from the cost accounting of industrial enterprises and from the administrative ones Cost accounting of scientific research test new ways of cost accounting. Clean-up of fixed assets, inventory materials carried out accounts. When the Ministry of Finance of the Logistics Department of the Commission of Science, Technology and Industry for National Defense grasps the cost of scientific research and testing, it clears the task of clearing and suspending fixed assets as a major task in cost accounting. Issued the Notice on Carrying Out Material Cleaning and Fixed Assets Accounting and the National Defense Branch