新形势下“产学研”项目科技经费管理与核算问题研究

Research on the Management and Accounting of“Industry-University-Institute Project”Science and Technology Funds under New Circumstances

科技经费管理和会计核算是贯穿科技专项项目立项、预算编制、项目执行、评审验收全过程的重要内容。近年来,在施行科技经费管理制度改革背景下,科技经费管理与核算工作对财务人员提出了更专业化的要求。文章通过对党的十八大以来科技经费管理政策的研究,结合化工行业“产学研”项目特点,剖析科技经费管理及会计核算存在的问题,提出科技经费管理及核算的优化方案。

The management and accounting of science and technology funds is the important content,which runs through the whole process of project approval,budgeting,project execution,review and acceptance.In recent years,under the background of implementing the reform of science and technology funds management system,the management and accounting of science and technology funds is raise more professional requirements for accountants.By studying the policy of science and technology funds since the 18th CPC National Congress,combined with characteristics of“industry-university-institute project”in chemical industry,the paper analyzes the problems existing in the management and accounting of science and technology funds,and puts forward the optimization scheme of science and technology funds management and accounting.