地质调查科技成果转化成本核算管理难点探讨

Discussion on the Difficulties of Cost Accounting and Management of the Transformation of Scientific and Technological Achievements in Geo-Survey

探积极推进地质科技成果转化对推动新时代地质调查工作转型发展具有重要意义。文章以科技成果转化活动的成本核算为切入点,探讨了地勘事业单位地质科技成果转化中遇到的直接成本核算、间接成本分摊及税费等问题,并针对问题提出了三条建议:(1)严格一事一分,加强事前预算控制,准确核算科技成果转化项目的直接成本;(2)项目按学科分类核算间接成本,细化间接成本核算避免一刀切;(3)加强技术合同登记管理与税收筹划。

Actively promoting the transformation of geological scientific and technological achievements is of great significance to promote the transformation and development of geo-survey in the new era.Taking the cost accounting of the transformation of scientific and technological achievements as the starting point,this paper discusses the difficulties in the transformation of geological scientific and technological achievements in geo-prospecting institutions,such as direct cost accounting,indirect cost sharing and taxes,and then puts forward three suggestions for the problems:(1)strictly divide each matter,strengthen budgetary control in advance,and accurately calculate the direct cost of the transformation project of scientific and technological achievements;(2)calculate the indirect cost according to the discipline classification of the project,refine the indirect cost accounting,and avoid one-size-fits-all;(3)strengthen the registration management of technology contracts and tax planning.