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一、现行财务制度规定,科技成果转化基金只能用于对单位具有实用价值的科技成果进行后续试验、开发、应用、推广直至形成新产品、新工艺、新材料、发展新产业等活动。而科研单位组织的其他科学研究,如基础性科学研究、形成科技成果之前的前期科学研究,没有规定经费开支科目,给科研单位的会计核算带来一定困难,建议增设“科研发展基金”科目。 二、根据现行财务制度,事业基金是没有限定用
I. The current financial system stipulates that the scientific and technological achievements transfer fund can only be used for follow-up tests, development, application and promotion of scientific and technological achievements that have unitary value until the formation of new products, new processes, new materials and development of new industries. However, other scientific research organized by scientific research units, such as basic scientific research and pre-scientific research before the achievement of scientific and technological achievements, does not stipulate expenditures and subjects, bringing certain difficulties to scientific research units’ accounting. It is proposed to set up a “research and development fund” subject. Second, according to the current financial system, there is no limit to the use of funds