基于共享的科学仪器设备财务运行机制研究

Study on the Financial Operating Mechanism of Scientific Instruments and Equipments Based on Sharing

我国政府投资购置的科学仪器设备,其财务运行机制可以简单地概括为:普遍收费、"以机养机",财政基本上不拨付运营成本,而美国则对不同用途区别对待,私人用途的按完全成本收费,公益用途的免费使用,由财政拨付运营成本。本文基于共享的理念,从科学仪器设备的收费管理和成本补偿的角度,研究我国科学仪器设备的财务运行机制,并借鉴美国的经验,提出改进的措施。

The financial operating mechanism of scientific instrument and equipment in China can be briefly summarized as follows： general charges in order to achieve operating self-funding. While the United States treats differently for different purposes, like charging at full cost for private; allocating operating costs by finance for public. In this paper, we will study on financial operating mechanism of scientific instruments and equipment in China, and provide improvement ideas through learning successful experience from the United States.