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随着国家对科技经费投入的加大,企业获得的科技资金越来越多,但科技经费的管理和核算还很不规范。为了加强科技项目经费管理和会计核算,确保科技经费专款专用,提高科技经费使用绩效,本文对科研项目经费的管理和会计核算进行了探讨。
As the state invests more in science and technology funds, more and more science and technology funds are obtained by enterprises, but the management and accounting of science and technology funds are still not standardized. In order to strengthen the fund management and accounting of science and technology projects, ensure special funds for science and technology funds and improve the performance of science and technology funds, this paper discusses the management and accounting of scientific research project funds.