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课题经费是指核定用于经批准立项课题的研究、试验、示范和新成果引进推广需要的经费。课题经费支出是科研机构经费支出中的重要组成部分。课题经费核算是科研单位实行经济管理的重要内容,是提高科研经济效益和管理水平的重要手段。随着科技体制改革的不断深化,科技与经济一体化进程的迈进,以及科研课题经费来源日趋多渠道化,课题经费的核算范围也在发生变化。如何正确核算和监督课题经费的使用,对资金的投入、占用、产出实行全过程的核算与监控,以出成果、出人才、出效益为目
Project funding refers to the funds approved for research, experiment, demonstration and introduction of new achievements for the approved project. Expenditure on research projects is an important part of the expenditure on scientific research institutions. The subject funding accounting is an important part of scientific research institutes to implement economic management, is an important means to improve the economic efficiency and management level of scientific research. With the continuous deepening of the reform of the science and technology system, the progress of the integration of science and technology and economy, as well as the increasing funding sources for research projects, the scope of accounting for topics has also changed. How to correctly calculate and supervise the use of the funds of the subject, carry out the accounting and monitoring of the entire process of input, occupancy and output of capital, and take the achievements, talents and benefits as the objective