基于课题制对高等学校科研经费全成本核算的问题研究

The Overall Cost Accounting of the Research Funds in Universities Based on the Administrative Prescription of the State Scientific Research Projects

科研经费是高等学校从事科学研究活动的前提条件,对科研经费的管理是一项复杂的系统工程。采用“课题制”对研究经费进行全成本核算是科研经费管理的有效手段,也是目前许多高校在科研经费管理实践中所面临的新课题。本文从高校科研经费实行全成本核算面临的问题入手,对科研经费课题制管理进行了深入的研究和分析。研究表明:高校科研经费的全成本核算是今后科研经费管理的发展趋势。

Research funds are the preconditions of the scientific research activities in universities and the administration of the funds is a complicate systematic engineering. Overall cost accounting based on the administrative prescription of the state scientific research projects is an efficient method of managing the research funds and many universities face new problems in the practice of this method. In this paper starting with the problem faced by universities during the overall cost accounting, the administrative prescription of the state scientific research projects for the research funds is studied deeply. The research result shows that the overall cost accounting is the trend in the research funds management in the future.