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过去,科研单位的资金来源一直是采用单一的财政拨款形式,不存在科研成本管理和核算问题。实行科技体制改革以后,科研单位逐步采用差额预算,并向自收自支、自负盈亏过渡,这就从客观上要求科研单位加强成本管理和核算,实现由供给型体制向经营型体制的转变,促进科技成果的商品化。由于科研单位的科研课题没有直观、鲜明的可比性,成本不定型、不重复,各项费用开支难以事先确定,因此对其核算和管理有一定难度。在此情况下,如何加强科研单位成本管理工作,尚须在实践中努力探索,笔者就此谈几点看法。
In the past, the funding sources for scientific research institutes had always been using a single form of financial appropriation without the problems of scientific research cost management and accounting. After the implementation of the system reform of science and technology, the scientific research institutes gradually adopted the difference budget and made the transition to self-financing and self-financing. This objectively requires scientific research units to strengthen cost management and accounting and realize the transformation from a supply-oriented system to a management-oriented system. Promote the commercialization of scientific and technological achievements. As scientific research projects of scientific research units are not intuitive and clear comparability, the cost is not stereotypes, not duplication, the cost of expenditure is difficult to be determined in advance, so its accounting and management have some difficulties. Under such circumstance, how to strengthen the cost management of scientific research units, we still have to work hard to explore in practice.