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(一)科研项目间接费用核算中存在的主要问题1.间接费用核算无明确依据。对于直接支出的确认和计量,《事业单位财务规则》、《事业单位会计准则》和《事业单位会计制度》等作了明确规定。但对于间接费用,上述制度并无具体规定,事业单位在核算科研项目间接费用时缺少依据,只能根据科研项目主管部门要求及本单位实际进行差异化核算,比如在间接费用分摊范围、方法等方面,各个渠道来源的项目间接费用核算并不能保持一致,降低了财务
(A) the main problems in the indirect costs accounting research projects 1. There is no clear basis for indirect costs accounting. For the recognition and measurement of direct expenditures, the “Financial Rules of Institutions”, “Accounting Standards for Institutions” and “Accounting System of Institutions” are clearly defined. However, for indirect costs, the above system does not provide any specific provisions. Institutions lack basis for accounting indirect costs of scientific research projects and can only conduct differential accounting according to the requirements of the department in charge of scientific research and the actual performance of their own units, for example, the scope and methods of indirect cost apportionment Aspects, the indirect cost accounting of project sources from various sources can not be consistent, reducing the financial