| 军队科研项目经费全成本核算管理现状分析及优化对策 |
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| 引用本文： | 姜丽艳,吴琴.军队科研项目经费全成本核算管理现状分析及优化对策[J].海军工程大学学报(综合版),2013,10(1):87-89. |
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| 作者姓名： | 姜丽艳 吴琴 |
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| 作者单位： | 1. 海军总医院,北京,100037
2. 海军工程大学装备经济管理系,武汉,430033 |
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| 摘 要： | 为深化军队科研单位财务改革，改进科研单位的经济管理模式，文中阐述了全成本核算管理的含义及目标，分析了当前的科研项目经费管理现状，并对科研项目的财务管理体制与成本核算体系的建立进行了研究，为完善全成本管理理论框架提出了几点建议。
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| 关 键 词： | 科研项目经费 全成本核算管理 |
Status quo and strategies of total cost accounting of military scientific research project funds |
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| Authors: | JIANG Li-yan WU Qin |
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| Institution: | 1. The Navy General Hospital of the PLA, Beijing 100037, China; 2. Dept. of Equipment Economics Management, Naval Univ. of Engineering, Wuhan 430033, China) |
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| Abstract: | In order to deepen the financial reform and improve the mode of economic management in military scientific research units, this paper explains the meaning and target of total cost accounting and analyzes the current management situation of scientific research project funds, discusses the establishment of financial management system and cost accounting system in scientific research projects, and puts forward some suggestions on how to improve the theory framework of total cost management. |
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| Keywords: | scientific research project funds total cost accounting |
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