摘要
本文突破现行科研项目成本计算方法的局限,将全成本管理理论引入高校科研项目成本管理中,系统地构建了高校课题制科研项目全成本核算体系,提出了建立科研经费全成本核算动态控制机制,在项目的申报、审批、预算、过程控制、验收结题等各个环节实现财务信息的有效共享。这一研究是对高校课题制科研项目全成本核算研究领域的理论发展的深化和推进,对实践具有重要的指导意义。
The article breaks the current limitations of scientific research of method on calculating the cost,introduces the full cost management theory of cost management into university research projects,systematically build the whole project cost accounting system of the university subject research system,and proposes the establishment of full cost accounting dynamic control mechanism of research funding,implement the effective sharing of financial information for the declaration of the project,approval,budget,process control,inspection results and other aspects.The study is the deepening and advancement of the theoretical development of full cost accounting on the university subject research system,that has an important significance to the practice.
出处
《煤炭高等教育》
2011年第6期34-35,41,共3页
Meitan Higher Education
基金
中国矿业大学2010校社科基金项目"课题制科研项目全成本核算研究"(JGX101488)
关键词
课题制
全成本
动态控制
the subject system
full costs
dynamic control
