高校科研型实验室材料管理中内部会计控制探讨

Discussion on internal accounting control of material management in scientific research laboratories of colleges and universilies

随着高等学校办学规模的扩大和教学、科研实验的增加,作为实验对象的材料从种类到经费支出都有增加。与此相对应的,高校科研型实验室对材料的内部会计控制建设并没有同步推进。该文分析了高校科研型实验室材料管理中内部会计控制方面存在的问题和造成问题的主要原因,提出科研型实验室做好实验材料的购、用、存登记工作,实验室所依托的院系进行材料的验收,学校管理职能部门加强科研型实验室材料的采购管理,并采用抽查、盘点等方式进行内部会计控制的建议。

With the enlargement of the scale of higher education and the increase of scientific research funding, the number of experiments is increased, which can drive the experimental object materials to＇increase from speries to the amount. Corresponding to this, there is no synchronous propulsion for scientific research laboratories of internal accounting control of construction materials. The materials management of scientific research laboratories in internal accmunting control exists certain problem, what is the main cause of the problem？ This article puts forward that the scientific research laboratories, based on the related department in the colleges and universities, should be to strengthen the management of materials research laboratories of internal accounting control of construction.