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随着科学事业单位改革的推进和财政改革的深化,成本核算管理已经成为科学事业单位日常管理的重要内容。加强科学事业单位内部成本费用管理不仅有利于提高财政资金的使用效益,并且可有效遏制社会资源浪费现象,使社会资源配置更加合理高效。为进一步规范科学事业单位的财务行为,加强财务管理和监督,促进科学事业单位健康发展,财政部和科技部于2012年12月28日印发了新的《科学事业单位财务制度》,要求科学事业单位以科研项目为基本核算对象,建立成本费用管理制度。本文阐述了新制度科学事业单位内部成本费用核算的指导思想和总体要求,分析了科学事业单位成本费用核算管理的内容及存在的问题,提出改进与完善建议,以期促进科学事业单位内部成本费用核算的实施。
With the promotion of the reform of the scientific institutions and the deepening of the fiscal reform, cost accounting management has become an important part of the daily management of scientific institutions. Strengthening the management of internal costs and expenses of scientific institutions is not only conducive to improving the efficiency of the use of fiscal funds, but also effectively curbing the waste of social resources and making the allocation of social resources more rational and efficient. In order to further standardize the financial behavior of scientific institutions, strengthen financial management and supervision, and promote the healthy development of science institutions, the Ministry of Finance and the Ministry of Science and Technology issued a new “financial institution of science institutions” on December 28, 2012, calling for scientific undertakings Units to research projects as the basic accounting object, the establishment of cost management system. This article expounds the guiding ideology and general requirements for the internal cost accounting of the new institutional science institution, analyzes the content and existing problems of cost accounting and accounting of scientific institutions, puts forward suggestions for improvement and improvement so as to promote the internal cost accounting of scientific institutions The implementation of.