《财务与会计》1980年第9期刊登了康述尧同志的“谈谈科研专题核算”一文,主张在科研专题核算中把专为某专题购买的仪器设备的全部购置费列入专题经费。过去,我们计量院也是这样做的,每年购置致百万元的仪器设备均记入各课题核算账,但是发现这样计算出来的指标,掩盖了科研成果的真实成本,不能说明什么问题,没有多大意义。第一,不能作为匡算基本建设投资的参考。因为新上一个科研课题需购置多少 In the ninth issue of Finance and Accounting, Comrade Kang Shuyao published the article entitled “Discusses on Scientific Research Monographs” in 1980, proposing to include the entire purchase cost of the instruments and equipment purchased for a particular subject in the scientific research monograph in the special funds. In the past, we did the same with the Institute of Metrology. Every year millions of dollars of equipment and equipment purchased are credited to various subjects. However, we found that the calculated indicators obscured the true cost of scientific research and did not indicate any problems. significance. First, it can not serve as a reference to capital investment in capital construction. Because the new research project to purchase how much