科研管理

科研管理 ›› 2008, Vol. 29 ›› Issue (2): 166-171 .

• 论文 • 上一篇    下一篇

国立科研单位成本核算框架体系研究 /FONT /P

杨涛，董纪昌     

  1. 中国科学院研究生院管理学院，北京100080
  • 收稿日期:2007-03-16 修回日期:1900-01-01 出版日期:2008-03-17 发布日期:2008-03-17

Study on the cost accounting framework system for state-owned scientific research institutes  

Yang Tao, Dong Jichang   

  1. Graduate University of Chinese Academy of Sciences, Beijing 100080, China
  • Received:2007-03-16 Revised:1900-01-01 Online:2008-03-17 Published:2008-03-17

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摘要：     当前，我国国立科研单位成本核算体系存在着较多的问题，建立符合科技发展规律、适合中国国情的国立科研单位的成本核算体系已变得越来越迫切。本文对国内外国立科研单位现行成本核算的现状进行了分析，探讨了我国国立科研单位成本核算存在的主要问题，在此基础上尝试性地提出了适合我国国情的国立科研单位的成本核算框架体系，并指出了未来值得关注的几个问题。  

关键词:
国立科研单位, 成本核算, 成本核算框架体系

Abstract:     At the present time, there are many problems associated with the cost accounting system of China’s state-owned scientific research institutes. It becomes more and more important to establish a cost accounting system of state-owned scientific research institutes conforming to the science and technology development laws and China’s national conditions. The present situations of the existing accounting system of state-owned scientific research institutes in China and abroad are analyzed; the major problems within the accounting system of China’s state-owned scientific research institutes are explored. Then a cost accounting framework system suiting to China’s national conditions is proposed. It has both theoretical and practical significance for improving management of sci-tech innovations and deepening sci-tech innovations.  

Key words: state-owned scientific research institute, cost accounting, cost accounting framework system