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现将我厅科研设计院在推行经济责任制方面进行的一点探索介绍于此,供同行参考。一、确定责任实体。科研单位的分类是根据所从事的工作来划定的。在科研设计单位内部,除管理部门、试制工厂外,还包括从事情报、标准。计量、观测等技术基础工作的单位。需要按各部门的性质进行内部分类,划清责任界限、落实责任目标,正确确定责任实体。我们科研设计院根据本身的具体情况,确定了如下责任实体:技术开发型所、室;基础型所室;工程设计所室;学会;试制工厂;院管理部门;劳动服务公司。二、确定核算准则。科研单位的效益是用收益来体现的。确定核算准则,就是确定院所、项目、课题和试制产品收益的核算准则。它包括三方面内容:(1)确定收益。收益等于收入减支出。(2)确定收入。收入包括科研事业经费,合同收入、上
Now I Institute of Science and Design Institute in the implementation of economic responsibility system to explore some of this exploration for peer reference. First, determine the responsible entity. The classification of research institutes is based on the work carried out to delimit. In the scientific research design unit, in addition to the management department, trial production plant, but also to engage in intelligence, standards. Measurement, observation and other technical basis of the work unit. It is necessary to carry out internal classification according to the nature of each department, draw the line of responsibility, fulfill the responsibility target and correctly define the responsible entity. Our research and Design Institute according to their own specific circumstances, identified the following responsible entities: Technology Development Institute, room; basic room; engineering design studio; learn; trial factory; hospital management department; labor service company. Second, determine the accounting standards. The effectiveness of research units is reflected in the proceeds. The determination of accounting standards is the basis for determining the accounting standards for institutions, projects, projects and proceeds from trial production. It includes three aspects: (1) determine the revenue. Earnings equal income less expenses. (2) determine the income. Income includes research funding, contract revenue, on