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从1988年元月1日起执行的《科学研究单位会计制度》(简称“科研会计制度)”,根据科研成果商品化的特点,对科学研究过程中,投入产出及成果转让等经济活动和资金运动全貌进行完整地反映。该制度着重强调以最少的消耗和占用,取得最大的效益,促进多出人才,多出成果。由于科技成果是商品,所以,科研课题的成本核算,是《科研会计制度》的重点。在科研活动中,经常使用必要的仪器设备,其价值损耗通过折旧形式随科研项目转移,是科研成本的组成部分,成果进行有偿转让后,从收回资金得到价值补偿。在这一流转过程中,适当计提折旧对正确核算成本、合理取得收益是密切相关的。
From January 1, 1988 onwards, the implementation of the “scientific research unit accounting system” (referred to as “scientific research accounting system”), according to the characteristics of the commercialization of scientific research, scientific research process, input-output and transfer of results and other economic activities and The whole picture of fund movement is fully reflected. The system emphasizes maximizing benefits, promoting more talent and more success with minimal consumption and occupancy. As the scientific and technological achievements are commodities, the cost of scientific research projects is the focus of “scientific research accounting system.” In scientific research activities, the necessary equipment and equipment are often used. The loss of value through depreciation with the transfer of scientific research projects is an integral part of the scientific research costs. After the achievement is paid for the transfer, the value compensation is obtained from the funds recovered. In this process of transfer, proper depreciation of the correct accounting costs, a reasonable gain is closely related.