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几年来随着科研单位经济管理体制的改革,正确组织科研单位财务收入成果的会计核算,是科研单位增加积累、促进科学事业发展的重要手段。科学研究单位的财务收入,是通过科技产品转让收入取得的。将收入资金同在科研生产过程所耗费的资金相比较,其差额即为科研单位的财务成果。即
In the past few years, with the reform of the economic management system of scientific research units, the correct organization of financial accounting results for scientific research units has been an important means for scientific research units to increase their accumulation and promote the development of scientific careers. Financial income of scientific research units is obtained through the transfer of technology products. Comparing the income funds with the funds spent in the scientific research and production process, the difference is the financial result of the scientific research unit. which is