摘要
针对中小企业科研经费在使用过程中可能出现各种形式的违纪违法问题,提出通过建立和健全有效的科研管理制度进行程序控制、经费预算环节控制和定期对科研经费进行专项审计3个方面来实现对科研经费的会计控制。
In order to control the multiform illegal issues which arise in the process of using the scientific research cost for medium and small sized enterprises. This article discusses the accounting control over the cost of scientific research in three aspects.establishing and improving effective scientific research managementsystem on program control;controlling the budget-making;and carrying special audit on the cost of scientific research at regular time.
出处
《科技与管理》
2007年第1期71-73,共3页
Science-Technology and Management
关键词
中小企业
科研经费
会计控制
medium and small sized enterprises
cost of scientific research
accounting control
