农业科研与推广费用会计处理初探

Accounting Treatment of Agricultural Research and Dissemination Expense in Agriculture and Forestry Universities

在高等农林院校中,农业科研与推广经费占有很大比重,我国目前尚未对农业科研与推广费用的会计处理作明确而具体的规定。结合高等农林院校的具体情况,探讨了农业科研与推广费用会计处理的重要性及农业科研与推广费用的相关内容;提出了农业科研与推广费用帐务处理的全额费用法、全额资本法、有条件的资本法和成果确定法;并根据我国农业科研与推广的特点和实际情况,可以选择适当的方法,运用合适的会计科目进行核算,同时利用会计报表,对农业科研与推广费用进行披露,对高等农林院校的科研与推广进行较为确切的评价。

The expenses of agricultural sei-tech research and dissemination account for a great ratio in agriculture and forestry universities. However,we don＇t have a specific regulation for the accounting treatment of it. Aeeording to the specific situation of agriculture and forestry universities, the importance and the relevent content of accounting treatment of agricultural sci-tech research and dissemination are aiscussed and some methods of accounting investment presented, for examples, the methods of full expense and full capital,limited capital and definition of achievment can be ehoosen Meanwhile, financial statement can also be used to uncover the expenses of agricultural sci-tech research and dissemination so as to give a preeise appraisal.