科研项目预算计价实务浅析

Analysis of Budgetary Practice of Scientific Research Projects

科研项目经费是许多科研院所的收入来源中所占比重较大的一项内容,因科研项目的类别多、计价的政策文件也多,因此对于很多从事科研项目预算计价编制的人员来说,都希望尽可能的熟悉更多的预算计价政策、掌握更多的预算计价要点。本文以科研院所为例,重点阐述国家或军队拨款的几类典型科研项目的预算计价实务操作,希望能够对大家的工作有所帮助。

Research project funding is one of the major sources of income for many scientific research institutes. Because there are many types of scientific research projects and there are many pricing policy documents, many people who are engaged in budget preparation of scientific research projects hope to be familiar with more budgetary pricing policies as far as possible and master more budget pricing points. This paper takes a scientific research institute as an example and focuses on the budgetary pricing practice of several typical scientific research projects funded by the state or the military. It hopes to be helpful to everyone＇s work.