摘要
随着科研经费体制改革的不断深化,科研事业单位中成本控制的问题也不断凸显,2022年财政部制定了《事业单位成本核算具体指引——科学事业单位》,为事业单位科研单位成本核算提供了指引,但由于公益二类科研单位成本核算起步晚,因此存在各类成本管理不规范的问题,本文针对这些问题提出了建议及对策,以期对促进公益二类科研单位成本得到有效控制。
With the continuous deepening of the reform of the scientific research funding system,the issue of cost control in scientific research institutions has also become increasingly prominent.In 2022,the Ministry of Finance formulated the“Specific Guidelines for Cost Accounting of Public Institutions-Scientific Public Institutions”,providing guidance for cost accounting of scientific research institutions in public institutions.However,due to the late start of cost accounting in public welfare second class scientific research institutions,there are various issues of non-standard cost management,This article proposes suggestions and countermeasures for these issues,in order to effectively control the cost of promoting public welfare research units in the second category.
