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近年来,随着国家科技体制改革和科技拨款制度的改革,科研单位的会计核算正在由传统的预算会计模式向独立核算型的事业(企业)会计模式转变。特别是重视和加强了对科研课题的核算。国家科委、财政部于1987年制定颁布的《科学研究单位会计制度(试行)》现已在全国科研单位施行。为适应这一形势,同时促进科研单位的经济核算,我社研制开发了科研单位通用会计信息系统——KY—AIS。 KY—AIS系统按照新的会计制度设计,支持收付、借贷、增减三种记帐方法,能完成从建帐、审核报销、填制凭证到复核记帐、结帐对帐、查帐打帐、财务分析处理的全过程。用户在建帐功能中根据本单位情况设置会计科目(总共五级,其中第五级为多栏),设置各种辅助帐并输入初始值,自动结转上年各帐户
In recent years, with the reform of the national science and technology system and the science and technology appropriation system, the accounting of scientific research units is shifting from the traditional budget accounting mode to the accounting mode of independent accounting type (enterprise). In particular, emphasis and strengthen the accounting of research projects. The State Science and Technology Commission and the Ministry of Finance promulgated the “Accounting System for Scientific Research Units (Trial)” promulgated in 1987 and has now been implemented in the national scientific research units. In order to adapt to this situation, while promoting scientific research units of the economic accounting, our research and development institutes universal accounting information system - KY-AIS. The KY-AIS system is designed according to the new accounting system and supports three types of accounting methods: collection and payment, borrowing, and addition and subtraction. The system can be used for accounting, verification and reimbursement, filling of documents, reviewing and checking, checking and checking Accounting, financial analysis of the entire process. Users set up account function according to the unit set up accounting subjects (a total of five, of which five for the column), set up a variety of auxiliary account and enter the initial value, the end of the previous account automatically carry