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技术开发型的科研单位,实行经济核算的首要问题是要有正常的资金来源,然后才有资金的运用,以致进行成本及经济效益的核算。党的11届3中全会以来,经济体制改革促进了科技体制改革,科研单位改变了拨款制度而实行合同制,开拓了技术市场,技术成果转向商品化。由于科研单位自身收入不断增加,科技成果收入逐步成为资金的主要来源。国家只负担离、退休人员的费用和其他费用(如贷款贴息),这可直接列“事业费支出”科目向国家报销。其余的经费拨款通过“课题费用结
Technological development-oriented scientific research units, the implementation of economic accounting of the primary problem is to have a normal source of funds, and then the use of funds, resulting in cost and economic efficiency accounting. Since the Third Plenary Session of the 11th CPC Central Committee, the reform of the economic system has promoted the reform of the scientific and technological system; the scientific research units have changed the appropriation system and implemented the contract system; the technological market has been exploited; and the technological achievements have turned to commercialization. As research institutes continue to increase their own income, scientific and technological achievements have gradually become the main source of funding. The state only pays the fee for retiring and retiring people and other expenses (such as loan discount), which can be directly reimbursed to the government by means of “expenditure on business expenses”. The remaining funds allocated through the "project costs knot