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1987年4月,国家科委、财政部公布了《科学研究单位会计制度(试行)》,通知在有条件的中央有关部门和所属单位试行。现将我所的一些作法简介如下: 1、按照新制度要求,从1988年起要实行差额预算管理。对事业费拨款的核算方法除离退休人员经费支出直接列事业费支出一离退休费科目向国家报销外,其余拨款直接一笔列入事业费支出一差额补助费科目向财政投销。2、建立以科研课题为对象的成本核算,这是新制度的重点。为此,我们为每一个课题组和课题人员建立了课题核算收支册,把收入的合同款和来自不同渠道的课题经费记入收方,把通过“在研课题费用”列支的直接费用记入付方,随时结出余额。评题核算收支册由课题组保管,让他们参与经济核算,尽量节省开支,减少消耗和占用。在院(所)管理费的摊销上,以承担
In April 1987, the State Science and Technology Commission and the Ministry of Finance promulgated the Accounting System for Scientific Research Units (for Trial Implementation), promulgating a trial for the relevant central departments and their subordinate units in a qualified condition. Now I introduce some of the practices are as follows: 1, in accordance with the requirements of the new system, since 1988 to implement differential budget management. The method of accounting for appropriation of operating expenses Expenditure of retirees directly listed in operating expenses Expenditure of retired items to the state reimbursement, the remaining funds directly into a category of operating expenses a difference subsidy subject to financial marketing. 2, the establishment of scientific research topics for the cost accounting, which is the focus of the new system. To this end, we have set up a project revenue and expenditure account for each task group and subject personnel, credited the contracted income of the project and the project funding from different sources, and directly charged the expenses of “research project” Credited to pay the balance at any time. Evaluation of accounts receivable bookkeeping by the Task Force custody, let them participate in economic accounting, as much as possible to save money, reduce consumption and occupation. In the hospital () management fee amortization, to bear