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在向四化进军的新长征中,科研部门负有重大的责任。为了促进科研工作多快好省地发展,更好地完成科研任务,科研部门也应当实行经济核算。认真组织科研专题核算工作,乃是科研部门实行经济核算的一个重要方面。一、科研专题核算的必要性科研专题核算,或称科研课题核算,就是对科学研究过程中发生的各项费用按每一研究专题和费用项目进行归类的核算。根据我们实际工作的体会,组织科研专题核算的必要性至
In the new long march toward the four modernizations, scientific research departments have a major responsibility. In order to promote scientific research work more quickly and economically and economically, scientific research tasks should be completed better, and scientific research departments should also implement economic accounting. Conscientiously organizing research work on special topics is an important aspect of economic accounting conducted by scientific research departments. First, the need for scientific research topics Scientific research topic accounting, or scientific research topic accounting, is the scientific research costs incurred in each research topic and cost items are classified accounting. According to our experience of actual work, the need to organize scientific research topics to