国立科研单位成本核算框架体系研究

Study on the cost accounting framework system for state-owned scientific research institutes

当前,我国国立科研单位成本核算体系存在着较多的问题,建立符合科技发展规律、适合中国国情的国立科研单位的成本核算体系已变得越来越迫切。本文对国内外国立科研单位现行成本核算的现状进行了分析,探讨了我国国立科研单位成本核算存在的主要问题,在此基础上尝试性地提出了适合我国国情的国立科研单位的成本核算框架体系,并指出了未来值得关注的几个问题。

At the present time, there are many problems associated with the cost accounting system of China＇ s state - owned scientific research institutes. It becomes more and more important to establish a cost accounting system of state - owned scientific research institutes conforming to the science and technology development laws and China＇ s national conditions. The present situa- tions of the existing accounting system of state - owned scientific research institutes in China and abroad are analyzed; the major problems within the accounting system of China＇ s state - owned scientific research institutes are explored. Then a cost accounting framework system suiting to China＇ s national conditions is proposed. It has both theoretical and practical significance for improving management of sci - tech innovations and deepening sei - tech innovations.