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本文笔者针对企业取得的国家科技计划专项经费如何进行会计核算作阐述,先介绍有关国家科技计划专项经费类型和经费项目组成,同时结合《企业会计准则第16号——政府补助》所介绍的政府补助的形式和类型,确定国家科技计划专项经费属于企业取得的综合性项目的政府补助;介绍国家科技计划专项经费具体会计处理方法;最后笔者结合多年国家科技计划专项经费财务核算经验,略谈一点浅见。
In this paper, the author of the national science and technology for the enterprise to obtain special funds for accounting how to elaborate, first introduced the relevant national science and technology special fund types and funding components, combined with the “Accounting Standards for Enterprises No. 16 - Government subsidies” introduced by the government The form and type of grants, determine the special funds for the national science and technology plan belongs to the government grants for the comprehensive project obtained by the enterprise; introduce the specific accounting treatment method for the special funds for the national science and technology plan; finally, combining with the financial accounting experience of the special funds for the national science and technology plan for many years, humble opinion.