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自1985年科技体制改革,特别是科技拨款体制改革以来,科研单位已从封闭的状态中解脱出来,由单纯的研究型转变为科研经营型。由原先单纯财政供给到向经费来源多元化方向发展,非财政补助收入所占比重逐步加大,科研技术活动、中间实验及生产性活动成为科研经济活动的重要内容。科研单位的财务管理发生重大变化。由原来各项经费全部由财政拨款,向“自主经营、自负盈亏、自我积累、自我发展”的方向转化。事业费逐年削减,科研经费由拨款改为大部分贷款。在这种形势下,实行科研院所财务内部核算制度,调动各方面的积极性,促进科研工作,激发科研活力具有重要意义。
Since the reform of the science and technology system in 1985, especially the reform of the science and technology funding system, the research institutes have been freed from the closed state and transformed from purely research to scientific management. From the original simple financial provision to the diversification of funding sources, the proportion of non-financial subsidy income gradually increased. Scientific research and technical activities, intermediate experiments and productive activities became an important part of scientific research activities. Significant changes have taken place in the financial management of research institutes. From the original funding for all by the financial appropriation, to “self-employed, self-financing, self-accumulation, self-development” direction. Year-on-year business costs have been reduced, and research funding has changed from appropriation to most loans. Under such circumstances, it is of great significance to carry out the financial internal accounting system of scientific research institutes, mobilize the enthusiasm of all parties, promote scientific research and stimulate scientific research vitality.