高校科研经费的会计核算与信息列报研究

Research on Accounting and Information Presentation of Scientific Funds in Colleges and Universities

在"依法治国"和"创新驱动"双背景下,高校科研服务规模急速扩大与国家管理的不断规范产生了矛盾,其中横向科研经费的核算与涉税义务是重点之一,结合《高校会计制度》和国家相关税收法律,明晰了相关概念,指出了相关问题,并提出相关建议。

Under the background of "rule of law" and "innovation driven", the rapid expansion of scientific research service scale in colleges and universities conflicts with the continuous standardization of national management, among which the accounting of horizontal scientific research funds and tax related obligations are one of the key points. Combined with the "accounting system of colleges and universities" and the national tariff collection law, the relevant concepts are clarified, relevant problems are pointed out, and relevant suggestions are put forward.