| 基于共享的科学仪器设备财务运行机制研究 |
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| 引用本文： | 申嫦娥.基于共享的科学仪器设备财务运行机制研究[J].中国科技论坛,2010(1). |
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| 作者姓名： | 申嫦娥 |
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| 作者单位： | 北京师范大学经济与工商管理学院,北京,100875 |
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| 基金项目： | 北京市科技计划项目(Z08001002660801)"基于服务的科学仪器装备共享协作服务平台建设研究"资助 |
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| 摘 要： | 我国政府投资购置的科学仪器设备,其财务运行机制可以简单地概括为:普遍收费、"以机养机",财政基本上不拨付运营成本,而美国则对不同用途区别对待,私人用途的按完全成本收费,公益用途的免费使用,由财政拨付运营成本.本文基于共享的理念,从科学仪器设备的收费管理和成本补偿的角度,研究我国科学仪器设备的财务运行机制,并借鉴美国的经验,提出改进的措施.
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| 关 键 词： | 科学仪器设备 收费管理 成本补偿 财务运行机制 |
Study on the Financial Operating Mechanism of Scientific Instruments and Equipments Based on Sharing |
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| Shen Chang'e.Study on the Financial Operating Mechanism of Scientific Instruments and Equipments Based on Sharing[J].Forum on Science and Technology in China,2010(1). |
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| Authors: | Shen Chang'e |
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| Abstract: | The financial operating mechanism of scientific instrument and equipment in China can be briefly summarized as follows: general charges in order to achieve operating self-funding.While the United States treats differently for different purposes,like charging at full cost for private;allocating operating costs by finance for public.In this paper,we will study on financial operating mechanism of scientific instruments and equipment in China,and provide improvement ideas through learning successful experience ... |
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| Keywords: | scientific instruments and equipment charges management cost compensation financial operating mechanism |
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