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随着科技体制改革的不断深化,各研究院所实行了不同形式的承包制,开展了科技开发业务.农业科研单位既有事业,又有产业的综合体,在这种情况下,院、所两级原有核算办法已不能适应形势发展的需要.各开发实体纷纷要求划小核算单位,自立银行户头,实行院、所、开发实体三级核算.把各开发实体作为一个独立的核算单位,这种核算体制符合农业科研单位目前的实际,有利于促进农业科研及开发事业的发展.一、划小核算单位,是从单纯科研型向科研经营型转化的必然要求.1.科研单位把科研与开发摆在同等重要的地位.科研单位的任务是出成果、出人才、出
With the continuous deepening of the reform of the science and technology system, various institutes have implemented different forms of contract system and carried out science and technology development business. The agricultural scientific research units have both existing businesses and industrial complexes. Under such circumstances, The original two levels of accounting methods can no longer meet the needs of the development of the situation.Development entities have demanded the planning of small accounting units, independent banking accounts, the implementation of institutions, institutes, development entities accounting 3. The development entity as an independent accounting unit, This accounting system is in line with the current actual situation of agricultural research institutes, is conducive to promoting the development of agricultural research and development.First, the planning of small accounting units, is from a simple scientific research to the inevitable transformation of scientific research management type requirements.1 scientific research units And development is placed in the same important position. The task of scientific research unit is to produce results, out of talent, out