浅谈科研经费会计改革——基于国家自然科学基金经费管理的思考  

REFORMATION OF SCIENCE AND RESEARCH FUND'S ACCOUNTING BASED ON THE RECONSIDERATION ABOUT GOVERNMENT OF NATIONAL NATURAL SCIENCE FUNDATION

作　　者：王琨[1] 

机构地区：[1]国家自然科学基金委员会财务局,北京100085

出　　处：《中国科学基金》2008年第1期35-38,共4页Bulletin of National Natural Science Foundation of China

摘　　要：在目前对财政性科研经费的管理方式和相应的会计核算模式下,科研经费投入方的负债状况得不到真实反映,项目依托单位不能提供真实完整的会计信息,财政性科研经费的核算在不同部门之间缺乏可比性。通过对以上缺陷的分析,本文认为需要对财政性科研经费会计核算机制进行改革,实行预算会计和财务会计的分离,并引入权责发生制核算基础。Under the pattern that used to account the science and research funds which was invested by the government, the liabilities of investors can＇t be presented truly, the accepters＇ financial status can＇t be presented properly, the accounting among different agencies was less of comparability. From the analysis of the limitation, the paper points that we should reform the accounting of science and research funds by making use of the accrual basis and separating the budget accounting and the financial accounting, in order to strengthen the management .of science and research funds.

关 键 词：科研经费会计 收付实现制 权责发生制 

分 类 号：G322[文化科学]