政府会计视角下高校科研经费会计核算探究  

Research on Accounting of Scientific Research Funds in Colleges and Universities from the Perspective of Government Accounting

作　　者：黄艳 HUANG Yan(Finance Department,Xinyang Normal University,Xinyang 464007)

机构地区：[1]信阳师范学院财务处

出　　处：《财务与金融》2021年第4期28-31,共4页Accounting and Finance

摘　　要：高等学校于2019年开始采用新的《政府会计制度》进行会计核算,高校会计处理实现了财务会计与预算会计适度分离并相互衔接的转变,会计核算实行双分录、双基础、双报告——财务会计核算采用权责发生制,预算会计核算采用收付实现制。在目前高校普遍使用的天财6.0财务核算系统中,高校对校内各二级单位及科研项目按资金类别设置单独项目,实行项目管理,由预算会计核算项目的收支明细,财务会计核算项目的成本费用。由于预算会计反映的内容相对简单,其核算范围小于财务会计,而高校实际的预算管理却比较复杂,因此在执行过程中时常遇到各种难点问题。本文对库存物品的采购和领用、科研项目间接经费和管理费的计提等相关会计核算方法进行探讨分析,以期形成更加规范科学的高校账务处理模式,提高高校会计信息质量。In 2019,colleges and universities began to adopt the new"Government Accounting System"for accounting.The accounting treatment of colleges and universities has realized the transformation of financial accounting and budget accounting to be appropriately separated and connected with each other.Report-Financial accounting adopts the accrual system,and budget accounting adopts the line receipt and payment realization system.In the Tiancai 6.0 financial accounting system commonly used by colleges and universities,colleges and universities set up separate projects for each secondary unit and scientific research project in the school according to the type of funds,and implement project management and cost.Because the content of budget accounting is relatively simple and its scope is smaller than the scope of financial accounting,the actual budget management of colleges and universities is more complicated,so various difficult problems are often encountered in the implementation process.This paper discusses and analyzes related accounting methods such as the procurement and use of inventory items,the indirect funding of scientific research projects and the accrual of management fees,in order to form a more standardized and scientific college accounting processing model and improve the quality of college accounting information.

关 键 词：政府会计制度 高校科研经费 会计核算 

分 类 号：F235[经济管理—会计学]