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现行科研单位的财务管理办法是“实报实销、敞口花钱”,加之资金来源的渠道多,各拨各的款,各报各的帐,—个课题究竟花了多少钱也不能反映。科研成果的经济效益是宏观效益,如果不注意经济核算,不讲求经济效益,即使研究成功,由于经济上不合理,也不能推广应用。科研单位的财会人员有责任在提高科研工作的经济效益上下功夫。一、必须建立科研单位的经济核算制度。科研单位的特点是劳动消耗和物资消耗难于定额;课题之间缺乏可比性,同样费用有差别极大的成果,甚至耗费不少费用而没有成果;它的研究周期有时很长,不能按会计年度进行划分,只有课题结束才能结算全部费用。因此,它与企业经济核算办法有所不同。科研单位怎样加强经济核算呢?①实行课题经济核算。科学研究的基本项目是科研课题。实行课题经济核算,就是把科研管理工作和经费管理工作缩合起来,搞好人、财、物的需要和平衡。②加
The current scientific research unit’s financial management approach is “reckless reimbursement, open-end spending money”, coupled with more sources of funds, each dial each section, each newspaper’s account, a subject how much money can not be reflected. The economic benefits of scientific research are macroeconomic benefits. If we do not pay attention to economic accounting and do not emphasize economic benefits, even if the research is successful, it can not be popularized and applied due to being economically unreasonable. Scientific research units accountants have the responsibility to improve the economic efficiency of scientific research work hard. First, we must establish a scientific research unit of the economic accounting system. The characteristic of scientific research units is that labor consumption and material consumption are hard to be quota. There is a lack of comparability between the topics and the same costs have very different results and even cost a lot of money without results. The research period is long and can not be calculated by fiscal year Divide, the entire cost can be settled only when the subject is over. Therefore, it is different from the method of enterprise economic accounting. How scientific research units to strengthen economic accounting? ① the implementation of the subject of economic accounting. The basic scientific research project is a research topic. To carry out the economic accounting of a subject means to bring the scientific research management and funds management together and to do a good job of balancing the needs and balances of people, money and goods. ② plus