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课题经济核算是适应各类科研单位实行经济管理的要求,以科研课题为对象,对其研究、试制产品过程中的耗费和取得的收益所进行的核算.也是国家科委和财政部制定的《科学研究单位会计制度(试行)》中根据科技体制改革的要求提出来的一项新内容。搞好课题经济核算是科研单位提高科研经济效益和管理水平,提高自我发展能力的重要手段.对开拓技术市场.促使科技成果更快地转化为生产力,更好地为工业化和生产的商品化、社会化、现代化服务有重大
The subject of economic accounting is to adapt to the various economic research requirements of scientific research units to research projects for the object of its research, trial production of products in the process of consumption and proceeds obtained by the accounting.Is the State Science and Technology Commission and the Ministry of Finance to develop the “ Scientific research unit accounting system (Trial) ”in accordance with the requirements of science and technology system reform put forward a new content. Doing a good job in the subject of economic accounting is an important means by which scientific research institutes improve the economic benefits and management level of scientific research and improve their ability to develop themselves.It is imperative to open up technological markets to promote the quicker transfer of scientific and technological achievements into productive forces and to better commercialize industrialization and production, Socialization, modern service is significant