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为繁荣我国会计理论研究的事业,提高会计科学水平,财政部于1999年1月19日公布了向全国公开招标的20项重点课题。本次招标分四个阶段:①申请阶段:每个课题由5人组成课题组,实行课题主持人负责制。②评标阶段:择优确定中标者,并资助相应的课题经费。③跟踪管理阶段:对中标者在研究过程未按计划完成预定研究内容,取消课题研究资格停拨经费。④评审阶段:以科学态度评优并推广应用。现将其中8项重点课题公布于众:
In order to prosper the cause of the study of accounting theory in our country and improve the level of accounting science, the Ministry of Finance announced on January 19, 1999 20 key topics for public bidding to the whole country. The tender is divided into four phases: ① application stage: each subject composed of 5 research groups, the implementation of the subject host responsibility system. ② evaluation phase: choose the best winner, and funding the appropriate funding. ③ tracking management phase: the successful bidder in the research process did not complete the planned content of the scheduled study, cancel the subject of research funded stop funding. The assessment stage: evaluation of scientific attitude and promote the use of. Now eight key topics announced in the public: