| 高校科研经费的会计核算与信息列报研究 |
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| 作者姓名： | 房子磊 |
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| 作者单位： | 江苏理工学院职业教育学部 |
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| 基金项目： | 江苏高校哲学社会科学研究项目“高校会计制度改革背景下企业所得税税收筹划研究”(项目编号:2015SJD500) |
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| 摘 要： | 在"依法治国"和"创新驱动"双背景下,高校科研服务规模急速扩大与国家管理的不断规范产生了矛盾,其中横向科研经费的核算与涉税义务是重点之一,结合《高校会计制度》和国家相关税收法律,明晰了相关概念,指出了相关问题,并提出相关建议。
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| 关 键 词： | 高校 横向科研经费 会计核算 信息列报 |
Research on Accounting and Information Presentation of Scientific Funds in Colleges and Universities |
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| Authors: | FANG Zi-lei |
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| Institution: | (Faculty of Vocational Education,Jiangsu University of Technology,Changzhou 213001,China) |
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| Abstract: | Under the background of "rule of law" and "innovation driven", the rapid expansion of scientific research service scale in colleges and universities conflicts with the continuous standardization of national management, among which the accounting of horizontal scientific research funds and tax related obligations are one of the key points. Combined with the "accounting system of colleges and universities" and the national tariff collection law, the relevant concepts are clarified, relevant problems are pointed out, and relevant suggestions are put forward. |
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| Keywords: | colleges and universities horizontal scientific research funds accounting information presentation |
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