论文部分内容阅读
随着科技体制改革的深入,科研经费由拨款制改为合同制和招标制,技术成果开始作为商品进入流通领域。为了适应科研任务来源多层次,科研收入多渠道的特点,并准确及时地对财务成果形成进行动态分析,不断提高经济效益,我设计了一种适用于科研单位内部使用的损益表(如后)。此表吸收了棋盘式投入产出表的格式,经济内容采用多栏式排列,从而增加了各项收支的透明度,便于对各类收支进行动态比较和分析。
With the deepening of the reform of science and technology system, scientific research funds were changed from appropriation system to contract system and bidding system, and technological achievements began to enter the circulation field as commodities. In order to adapt to the multi-level sources of research tasks and the multi-channel characteristics of scientific research income, and to accurately and timely analyze the formation of financial results and improve the economic benefits continuously, I designed a profit and loss statement (for example, for internal use of scientific research units) . This table absorbs the format of the checkerboard input-output table, and the economic content is arranged in a multi-column manner, thereby increasing the transparency of various receipts and payments and facilitating the dynamic comparison and analysis of various types of receipts and payments.