高校科研项目全成本核算体系研究

发布时间：2018-12-19 09:03

【摘要】：随着高校科研实力不断增强,高校参与各类科研活动越来越多,科研经费数量占高校经费总数量的比重越来越大,科研经费核算水平已成为影响高校科研经费使用效益、财务管理工作水平和高校发展的一个重要因素。然而现行高校会计核算基础是以收付实现制为主,所记录的各种耗费主要是实际支付的现金,而支付的现金并不完全等同于成本。这就很难真实、公平反映各科研项目的实际竞争力,造成科研资金的投入和产出失衡,使科研项目经费不能发挥其应有的作用。本文试图借鉴作业成本法对科研项目进行全成本核算,将长期被忽略的间接成本计入科研项目成本中。本文一共分为六章。第一章为引言。说明本文研究的背景和意义及相关的研究文献,阐述本文研究的思路和研究使用的方法。第二章介绍高校科研成本核算相关理论,并阐述什么是高校科研全成本核算。第三章分析高校科研项目成本核算的现状及改革的必要和可行性。第四章是本文的重点,借鉴作业成本法设计高校科研项目全成本核算体系。第五章是案例设计,根据第四章的研究结果以某高校为实例为其简单设计一套科研项目全成本核算体系相关的关键环节。第六章是结束语。总结本文的创新点和局限性与其未来的研究方向。本文的创新点在于建立完整的高校科研全成本核算体系,倡导所有相关部门参与全成本核算。同时引入间接成本的补偿机制。本文的局限性在于对间接成本的核算范围不够详细,同时对于本文设计的科研项目全成本核算体系缺乏实践检验,其使用价值还有待于在实践中不断修改和完善。
[Abstract]:With the increasing strength of scientific research in colleges and universities, more and more colleges and universities participate in various kinds of scientific research activities, and the proportion of scientific research funds to the total amount of funds in colleges and universities is increasing. The level of accounting for scientific research funds has become an impact on the utilization benefits of scientific research funds in colleges and universities. The level of financial management and an important factor in the development of colleges and universities. However, the current accounting basis of colleges and universities is mainly based on the cash basis, and the recorded expenses are mainly the cash actually paid, and the cash paid is not completely equal to the cost. It is very difficult to reflect the actual competitiveness of scientific research projects fairly, which results in the imbalance between input and output of scientific research funds, and makes the funds of scientific research projects unable to play their due role. This paper attempts to use the activity-based costing method for reference to carry out the full cost accounting of scientific research projects and to count the long-neglected indirect costs into the cost of scientific research projects. This paper is divided into six chapters. The first chapter is the introduction. The background and significance of this study and the relevant research literature are explained. The second chapter introduces the related theories of scientific research cost accounting in colleges and universities, and expounds what is the total cost accounting of scientific research in colleges and universities. The third chapter analyzes the current situation of the cost accounting of scientific research projects in colleges and universities and the necessity and feasibility of the reform. The fourth chapter is the focus of this paper, using activity-based costing method to design the full cost accounting system of scientific research projects in colleges and universities. The fifth chapter is the case design, according to the research results of the fourth chapter, a university as an example for the simple design of a set of scientific research project full cost accounting system related to the key links. The sixth chapter is the conclusion. Summarize the innovation and limitation of this paper and its future research direction. The innovation of this paper is to establish a complete system of total cost accounting for scientific research in colleges and universities, and to advocate all relevant departments to participate in full cost accounting. At the same time, the compensation mechanism of indirect cost is introduced. The limitation of this paper is that the scope of indirect cost accounting is not detailed enough, at the same time, there is a lack of practical test for the full cost accounting system of scientific research projects designed in this paper, and its use value needs to be constantly revised and perfected in practice.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G644

【参考文献】