Research On Accounting Syetem Of Full Cost Of University Scientific Research

With the scientific research strength, colleges and universities actirties in more and more kinds of scientific research, the number of college funds scientific research funds accounted for a growing proportion of the total number of scientific research funds, accounting level has become the college scientific research fund use benefit, financial management level and the development of colleges and Universities is an important factor. However,the existing college accounting system is based on cash basis, the recorded a variety of cost is actually paid cash, and cash payments are not fully equivalent to the cost of. It is difficult to reflect the real, fair scientific research project the actual competition, resulting in scientific research fund input and output unbalance, make the scientific research project funds can not play its due role. This paper attempts to draw on the cost of operating the project for the full cost accounting, the long neglected indirect costs are included in the cost of scientific research project.This paper is divided into six chapters. The first chapter is introduction. In this paper will research background and the significance and the related research literature,and focuses on the ideas and research methods used. The second chapter introduces the scientific cost accounting theory, and expounds what is total cost accounting of scientific research in Colleges and universities. The third chapter analyses the necessity and feasibility of university scientific research project cost accounting reform and the status quo of. The fourth chapter is the focus of this paper, from the operational cost method design of scientific research project cost accounting system. The fifth chapter is a case design, according to the fourth chapter of the study results in a certain university as examples for its simple design a set of scientific research project total cost accounting system related key link. The sixth chapter is the conclusion. The innovation and limitation and future research directions. The innovation of this paper is to establish a complete scientific cost accounting system, advocate all the relevant departments involved in the full cost accounting. At the same time, the introduction of indirect cost compensation mechanism. This limitation is the indirect cost accounting is not detailed enough, at the same time for the design of scientific research project total cost accounting system and lack of practice, its use value remains to be in practice modification and perfection continuously.