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改革开放以来,科研课题逐渐改变了统收统支的办法,实行了单独核算、结余得奖、超支自补。起到了促进科研、强化管理的作用,但课题成本没有把全部支出纳入核算,仍是比较突出的问题。特别是试验成本支出基本未计在内,严重影响了课题的单独核算。这种情况主要是由传统的“事业型”科研财务管理习惯造成的。在向社会主义市场经济转轨的过程中,对科研课题全成本核算问题有必要进行探讨。
Since the reform and opening up, the scientific research topics have gradually changed the methods of unifying the expenditures and receiving expenditures, implementing separate accounting, winning the prize, and over-compensating themselves. Played a role in promoting scientific research and strengthening management. However, the cost of the subject did not include all the expenditures in the accounting and it was still a prominent issue. In particular, the experimental cost of expenditure basically not included, seriously affected the subject of separate accounting. This situation is mainly caused by the traditional “business-type” research and financial management habits. During the transition to a socialist market economy, it is necessary to discuss the issue of full cost accounting of scientific research projects.