基于多属性分析的高校科研经费全成本核算研究

The Total Cost Accounting Model of the Scientific Research Funds in Universities Based on Multi-attributes Analysis

为提高高校科研项目全成本核算过程中间接成本核算的科学性,合理性和实用性,提出基于多属性分析的高校科研经费全成本计算模型。该模型首先对科研项目及间接成本对象进行多属性分析,然后依据现实情况和历史数据等因素,采用定性定量相结合的方法,构建科研项目的间接成本分摊模型,通过多属性与权值的协调控制,真实准确地进行间接成本的分摊处理。理论分析和实验数据表明,与传统的科研项目经费比例分摊方法相比,该模型统筹兼顾科研项目及间接成本的复杂因素,提高了间接成本核算的科学性和合理性。同时,该模型支持灵活的参数调整和属性扩充,可以方便地与各高校不同的评价指标和计算方法相适应。

To improve the scientific,fairness and usability of indirect cost allocation during the process of total cost accounting of the scientific research funds in universities,we build a total cost accounting model of the scientific research funds in universities based on multi-attributes analysis.Firstly,this model analyses the multi-attributes of the indirect cost object and research projects.Then,we build indirect cost allocation model according historical data through the method of combining qualitative and quantitative.By adjusting multi-attributes and attribute's weight,the indirect cost allocation can be more realistic.Theoretical analysis and experimental data shows that,this model improves the scientific and fairness by considering both the projects and complex factors of indirect cost.In addition,as a result of flexible adjustment of the model parameters and properties expansion,this model can be easily adapted with evaluated indicators and calculation methods of other universities.