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为了适应科学技术拨款制度改革的需要,促进科研单位面向经济建设,加强科研单位的经济管理和会计核算,国家计委、财政部制定了《科学研究单位会计制度》。这是具有中国特色的一个制度,作为科研单位的财会工作者,应很好地学习研究,并在实践中不断加以完善。现根据我们遇到的一些问题提几点看法,供大家探讨。一、拨入事业费的核算及明细科目设置。近两年来,随着科研体制及拨款办法的改革,各科研单位不但从中科院获得基本事业费和课题经费,而且还获得国家攻关、合同、基金课题经费,地方拨给的课题经费及横向秘技咨询、科技服务经费。原事业单位会计制度规定,前者属“拨入经费”,“后者属”预算外收入”、“其他暂存款”。对院拨课题经费结余,在每年包干结余中扣除出来,下年度继续安排使用。由于旧会计制度没有按课题支出分别记帐,在新旧会计科目结转中,不能划分课题结余和正常经费结余。因此,在新会计制度“拨入事业费科目下,应设“拨
In order to meet the needs of the reform of science and technology appropriation system, to promote scientific research units for economic construction, scientific research units to strengthen economic management and accounting, the State Planning Commission, the Ministry of Finance formulated the “scientific research unit accounting system.” This is a system with Chinese characteristics. As a financial worker in a scientific research institute, it should study well and keep improving it in practice. Now according to some of the problems we encountered mention a few comments for your discussion. First, dial-in business accounting and accounting subjects set. In the past two years, with the reform of the scientific research system and appropriation methods, all scientific research units have not only obtained basic business expenses and project funding from the Chinese Academy of Sciences, but also obtained funding from national key programs, contracts and fund projects, local-funded projects and horizontal secret technology consulting , Science and technology service funds. The former stipulates that the former is “allocated funds”, “the latter belongs to” extra-budgetary income “and” other temporary deposits. “The balance of funds allocated to the project is deducted from the annual balance of payments and will be continued in the next fiscal year Because the old accounting system did not account for expenditure by subject, in the transfer of old and new accounting subjects, can not be divided between the balance of the project and the normal balance of funds.Therefore, in the new accounting system ”into the business tax subjects should be set" dial