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近年来,我国科技经费投入持续增长,企业获得的科研专项补助也越来越多,相应的企业如何管理及正确核算收到的国拨科研经费尤为重要,关系到企业能否顺利通过财务验收审计,从而进一步获取国家财政支持。本文通过分析探讨国拨科研经费管理及核算几个关键点,如科目设置、收到国家科研拨款、资产核算及间接费用等,拟为承担国家科研项目的企业提供一些参考和建议。
In recent years, China’s investment in science and technology funds has continued to increase, and more and more special research grants have been obtained by enterprises. It is particularly important for companies to manage and properly account for the national research grants received. It is related to whether companies can successfully pass financial acceptance audits. To further obtain financial support from the country. This article analyzes and discusses several key points for the management and accounting of scientific research funds, such as subject setting, receiving national research grants, asset accounting and indirect costs, etc. It is intended to provide some references and suggestions for enterprises undertaking national research projects.