企业国拨课题经费会计核算的浅析

Accounting of State Supporting Project Funds in Enterprise

为建设科技创新型国家,国家势必将加大科研的投入,提速科技创新活动,同时中央也加大了项目资金管理的改革力度。因此参与国家科技计划的企业在适应科技管理改革的同时,也需要遵循相关科研资金管理政策,做好国拨经费的核算。然而,现阶段实务中的国拨经费会计核算方式有多种,论文引用其中一种方式进行国拨经费会计核算的浅析,以期从企业会计准则的视角出发,探究企业国拨经费的核算。

In order to build a scientific and technological innovation country, the national potential will increase investment in scientific research and speed up scientific and technological innovation activities. At the same time, the Central Committee has also increased the reform of project fund management. Therefore, the enteq^rises participating in the national science and technology plan should comply with the relevant scientific research funds management policies and adjust the budget of state funds while adapting to the reform of science and technology management. However, at this stage, there are variety ways of accounting the state supporting funds, paper analyzes one of the accounting methods to account the state supporting funds, in order to smdythe accounting of state supporting funds in enterprise from the view of accounting standards.