科研单位会计制度中的在研课题费用和在制产品费用科目,类似工业企业的“基本生产”科目,汇集了课题(产品)的全部直接费用和间接费用,解决了对课题(产品)实行“全成本”核算的问题。但是“全指标”核算问题尚末完全解决。当课题经费来源全部或部分为事业费拨款时,由于事业费指标无法象合同经费那样,直接在合同预收款科目中反映,只有期末将在研课题费用中应在事业费列支的部分,转入事业费支出科目后,才能在课题费用结算科目反映出来。这种事后的概括反映,无法象合同预收款科目那样,非常明晰地在事前和事中控制有关项目的经费支出。为使来自不同渠道的科研经费,在会计帐目上得到明晰的反 The research subject’s expenses in the research institution’s accounting system and the subject of the product’s cost, similar to the “basic production” subject of the industrial enterprise, bring together all the direct and indirect expenses of the subject (product), and solve the problem (product) implementation. The problem of full-cost accounting. However, the “all-indicator” accounting problem has not yet been fully resolved. When all or part of the funding sources for the project are allocated for business expenses, because the business fee index cannot be reflected directly in the contract advance payment subject as the contracted funds, only the part of the project fee that should be included in the project fee will be transferred After entering the business expense account, it can be reflected in the subject expenses settlement account. This kind of ex post facto analysis shows that, as in the case of pre-acquisition of contracts, it is not possible to control the expenses of related projects very clearly in advance and in the matter. In order to make scientific research funding from different sources, it is clearly reflected in the accounting books.