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笔者通过对几家科研事业单位成本核算工作的实际调查,以及通过参与本单位科研成本核算工作的实际,认为科研事业单位成本核算不实的原因,主要有以下几个方面: 一、科研事业单位成本核算与管理基础工作薄弱目前有些科研事业单位由于历史原因和单位自身管理的因素,使得成本核算的基础工作,不能适应成本核算的实际需要,成本核算制度也不健全。车间和研究室原始记录不够完善,内部协作没有统一的结算价格,计量基础工作还很薄弱,一般很少对在研项目进行清查校对,或者对清理检查制度的贯彻不能坚持始终如一。由于材料消耗无定额,或定额制订得太宽、太松,致使材料丢失、损失浪费严重,造成只有材料费用等消耗,没有研究成果或产品,各个课题之间的费用无法划清,虚报冒领,民品吃军品等,势必造成成本核算严重不实,形成“虚假成本”现象。
The author through the actual investigation of the cost accounting work of several scientific research institutions, as well as through the participation of the unit’s research cost accounting practice, that the scientific research institutions, the reasons for the cost accounting is not true, mainly in the following areas: First, scientific research institutions Weak foundation of cost accounting and management At present, due to historical reasons and the unit’s own management factors, some research institutes have made the basic work of cost accounting unable to adapt to the actual needs of cost accounting, and the cost accounting system is not perfect. The original record of the workshop and research room is not perfect, there is no uniform settlement price for internal collaboration, and the measurement basic work is still very weak. Generally, there is very little investigation and proofreading of the research project in progress, or the implementation of the cleanup inspection system cannot be consistent. Because the material consumption is not fixed, or the quota is too wide and too loose, the material is lost, the loss is wasted, and only the cost of materials, etc. is consumed. There is no research achievement or product, and the expenses between the various topics cannot be clearly identified and false reports are issued. Military products such as civilian products will inevitably cause cost accounting to be severely false and create “false costs”.