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科研单位会计是科研管理的重要组成部分,直接履行管理科研经济的职能。随着经济管理体制的改革,科研管理体制也在相应地调整。加强科研经济管理,搞好科研经济核算,提高科研经济效益,是改革科研管理体制的重要课题。尤其是自然科学中的应用研究、发展研究和设计单位,将由过去那种单一的科研经费供给型,逐步改为科研经营补贴型。这样,作好科研单位的会计工作,就显得更加重要了。目前许多科研单位的资金来源,除国家预算拨款外,还有科研生产经营资金(即流动资金)、外部资助科研费、合同款、科研生产收益留成等多种资金来源。这些资金的支出约占其科研生产总支出的40%左右。因此,按现行的《行政事业单位会计制度》管理科研经费,显然不适应目前科研单位经济管理和会计核算的需要了。
Scientific research unit Accounting is an important part of scientific research management, direct implementation of scientific research and management of economic functions. With the reform of the economic management system, the scientific research management system is also adjusted accordingly. Strengthening scientific research economic management, doing a good job of scientific research economic accounting, and improving the economic benefits of scientific research are important topics for reforming the scientific research management system. In particular, applied research, development research and design units in the natural sciences will change from a single type of scientific research funding in the past to a type of subsidy for scientific research and management. In this way, making scientific research units accounting work, it becomes even more important. At present, the funding sources of many research institutes include funding for scientific research, production and operation (ie working capital), research funding for external funding, contracts, and revenue from scientific research and production, in addition to the state budget appropriations. The expenditures for these funds account for about 40% of the total expenditure on research and production. Therefore, according to the current “accounting system of administrative units” to manage research funding, apparently not suited to the current scientific research units of economic management and accounting needs.