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近年来,各级政府部门出台的科研经费管理办法中普遍加大了科研间接费用的比重,并进一步强调了间接成本补偿的作用,高校作为科研项目的承担单位,此项政策对其而言既是机遇又是挑战。文章从财务管理的视角,对高校科研间接费用的现状进行分析,同时提出制定科学可行的财务管理办法、引入作业成本法对间接成本进行合理分摊以及设置相应的会计科目等几点建议,旨在推动科研间接费用财务管理的实践操作性,以促进科研事业的健康发展。
In recent years, government departments at all levels have introduced scientific research funding management methods generally increase the proportion of scientific research indirect costs, and further stressed the role of indirect cost compensation, colleges and universities as a unit of scientific research projects, the policy is both Opportunity is a challenge. From the perspective of financial management, this paper analyzes the status quo of indirect costs of scientific research in colleges and universities, and puts forward some scientific and feasible measures for financial management, introduces the ABC method to allocate indirect costs reasonably, and sets up appropriate accounting subjects. Promote practical operation of scientific research indirect financial management to promote the healthy development of scientific research.