科研单位科技成果转化的会计问题及消解策略研究  

Research on the Accounting Problem and Resolution Strategy for the Transformation ofScientific and Technological Achievements in Scientific Research Institutions

作　　者：林园春[1] 尹钰兵 Lin Yuanchun;Yin Yubing(Henan Academy of Social Sciences,Zhengzhou City,Henan Province,451464;College of Politics and Public Administration,Zhengzhou University,Zhengzhou City,Henan Province,450001)

机构地区：[1]河南省社会科学院,河南郑州451464 [2]郑州大学政治与公共管理学院,河南郑州450001

出　　处：《黄河科技学院学报》2023年第10期59-64,共6页Journal of Huanghe S&T College

基　　金：河南省软科学项目“中国式现代化背景下科技成果转化的阻力因素和政策优化研究”。

摘　　要：推动科技成果转化,是贯彻落实创新驱动发展战略、以科技创新赋能高质量发展的现实途径。科技成果转化中的会计问题在很大程度上制约着科研单位的科技成果转化,解决科研单位中的会计问题势在必行。在当下,依然存在着缺乏规范制度、制度体系不健全,缺乏核算机制、会计工作内容界定不明确,内控不健全、监督不到位等问题。面对此类问题,应着手从加快完善制度体系、规范工作行为,加大审核力度、提高工作效率,加强内控外控、强化监督能力,加快高素质人才队伍建设等方面来解决。Promoting the transformation of scientific and technological achievements is the practical way to implement the innovation-driven development strategy and enable high-quality development with scientific and technological innovation.The accounting problem restricts the transformation of scientific and technological achievements in scientific research institutions to a large extent,so it is imperative to solve the accounting problem in scientific research institutions.At present,there still exist some problems.For example,the standardizing system is lacked and the institutional system is incomplete;the accounting mechanism is lacked and the accounting work content is not clearly defined;and the internal control is not complete and the supervision is not in place etc..Facing with these problems,we should start to speed up the improvement of the system and standardize the work behavior;we should strengthen the audit and improve the work efficiency;we should strengthen the internal control and external control and strengthen the supervision ability;and we should accelerate the building of high-quality talent team so as to solve the accounting problem in the transformation of scientific and technological achievements in scientific research institutions.

关 键 词：科技成果转化 会计问题 消解策略 

分 类 号：F235[经济管理—会计学]