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广西区科委、财政厅干1987年10月25日颁布了《广西科研单位会计制度》(以下简称《制度》)从1988年1月1日起在区科委统管科学事业费的科研单位(包括科技管理部门)试行。现将其特点、基本核算方法和存在的问题简述如下:一、《制度》的特点(1)不再区分预算内资金核算与预算外资金核算。对各种来源的资金实行一套科目,一套帐簿,一套报表,统一核算财务成果。(2)改变过去以财政事业费拨款核算为重点,实行以科研课题核算为重点,并按照不同类型的科研单位实行不同的成本核算办法。如:技术开
Guangxi Science and Technology Commission, the Department of Finance dry October 25, 1987 promulgated the “Guangxi scientific research unit accounting system” (hereinafter referred to as the “system”) from January 1, 1988 onwards in the Science and Technology Commission from the scientific research unit ( Including science and technology management department) trial. Now its characteristics, basic accounting methods and existing problems outlined below: First, the “system” features (1) no longer distinguish between budgetary and extra-budgetary financial capital accounting. A variety of sources of funds to implement a set of subjects, a set of books, a set of statements, a unified accounting financial results. (2) Change In the past, we focused on the appropriation of financial and administrative expenses and focused on the accounting of scientific research projects and implemented different cost accounting methods according to different types of scientific research units. Such as: technology to open