高校科研经费间接成本核算模型构建--基于政府会计制度背景

科研经费间接成本是对高校开展科研活动的成本补偿,随着《政府会计制度》的实施,高校在会计核算模式、财务报告编制方面都发生了重大的变化,新制度为高校成本核算提供了制度保障。本文阐述了科研经费间接成本的构成及研究现状,梳理了从资源归集、作业中心成本计算及科研项目成本分摊的整个核算流程。根据资源消耗的不同特点,运用作业成本法和权重比例法的理论和方法,科学地对科研经费间接成本进行分类和分摊,构建了比较完整地高校科研经费间接成本核算模型。同时提出了与模型运用相配套的建议:制定具体行业的间接成本核算规定,规范间接成本的核算;构建并完善高校成本管理系统并加强财务人员的培养;根据高校自身特点,制定科研经费间接成本核算体系。

The Construction of Indirect Cost Accounting Model of University Research Funds--Based on the Background of Government Accounting System

The indirect cost of scientific research funds is the cost compensation for universities to carry out scientific research activities. With the implementation of the "Government Accounting System", major changes have taken place in the accounting calculation mode and financial report preparation of universities. The new system is the cost accounting of universities Provided system guarantees. This paper expounds the composition and research status of indirect costs of scientific research funds, and combs the entire accounting process from resource collection, operation center cost calculation and scientific research project cost allocation. According to the different characteristics of resource consumption, the theory and methods of the operation cost method and the weight ratio method are used to scientifically classify and apportion the indirect cost of scientific research funds, and construct a relatively complete indirect cost accounting model of scientific research funds in universities. At the same time, it put forward suggestions supporting the use of the model: formulating indirect cost accounting regulations for specific industries, standardizing indirect cost accounting;constructing and improving college cost management systems and strengthening the training of financial personnel;formulating indirect costs of scientific research funds based on the characteristics of colleges and universities Accounting system.