中央级农业科研事业单位成本核算管理探析

ANALYSIS OF COST ACCOUNTING FOR CENTRAL AGRICULTURAL SCIENTIFIC INSTITUTIONS

关键词:  农业科研单位 成本管理 成本核算

Key words:  agricultural scientific institutions  cost management  cost accounting

摘要:

近年来，国家对科学事业单位投入的经费大幅增加，但与之相应的成本核算模式落后、科研成本管理制度尚待建立。文章对我国科研事业单位现行成本管理现状进行了分析，并针对现有问题，结合工作经验和思考，从会计科目设置、成本核算方法选择，成本核算制度建立等方面，为中央级农业科研事业单位加强成本核算管理提出了初步改进建议。

Abstract:

Recently, China has invested a lot in scientific institutions, but the corresponding cost accounting model and scientific institutions′ cost management system are still not be established. This paper analyzed present situation of cost management method for scientific institutions. And then, combined with working experience, it put forward preliminary suggestions in these areas: setting accounting subject, choosing appropriate cost accounting method, and establishing cost accounting system, etc., so as to strengthen cost accounting system in central agricultural scientific research institutions.