科技体制改革以前,科研单位的财会工作基本上是单一核算国家财政拨款情况,实行全成本核算,业务单纯,致使科研单位的直接费用、间接费用、管理费用归属不清。为了规范科学事业单位的财务行为,财政部、国家科委根据《事业单位财务规则》颁发了《科学事业单位财务制度》,规定实施内部成本费用核算。 Before the reform of the science and technology system, the financial and accounting work of the research institutes basically consisted of the single accounting of the financial allocations of the state. The implementation of full cost accounting and simple business led to the unclear ownership of direct costs, overhead costs and administrative expenses of scientific research units. In order to regulate the financial behavior of scientific institutions, the Ministry of Finance and the State Science and Technology Commission issued the “Financial System of Scientific Institutions” in accordance with the “Financial Rules of Institutions”, which provides for the implementation of internal cost accounting.