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1987年2月国家科委、财政部发布了《关于科学事业费管理的暂行规定》。随之又决定从1988年元月1日起所属科研机构执行新的会计制度。要求变过去“经费报销型”会计为“经营服务与决策型”会计。在这转轨变型的改革过程中,怎样加强科研单位的财会工作?本人认为,主要是以下四个方面。一、实行所、处室二级核算。随着科技体制改革的不断深入发展,国家对科研单位的事业费逐步减少,并将逐步推行课题招标
In February 1987, the State Science and Technology Commission and the Ministry of Finance promulgated the “Interim Provisions on the Management of Scientific Enterprise Charges.” It was also decided that from January 1, 1988, the affiliated research institutes should implement the new accounting system. Requires changes to the “expense reimbursement” accounting “business services and decision-making” accounting. In this transitional reform process of reform, how to strengthen scientific research units of the accounting work? I think, mainly in the following four aspects. First, the implementation of the Office of two accounting. With the continuous deepening of the reform of science and technology system, the state gradually reduces the operating expenses of scientific research institutes and will gradually implement the project bidding