| 浅析中小企业科研经费使用环节的内部会计控制 |
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| 引用本文： | 朱姝.浅析中小企业科研经费使用环节的内部会计控制[J].科技与管理,2007,9(1):71-73. |
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| 作者姓名： | 朱姝 |
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| 作者单位： | 大庆开发区庆鲁精细化工有限公司,黑龙江,大庆,163316 |
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| 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。
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| 关 键 词： | 中小企业 科研经费 会计控制 |
| 文章编号： | 1008-7133(2007)01-0071-03 |
| 修稿时间： | 2006年7月12日 |
Analyses on the internal accounting control management about scientific research cost for medium and small sized enterprises |
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| ZHU Shu.Analyses on the internal accounting control management about scientific research cost for medium and small sized enterprises[J].Science-Technology and Management,2007,9(1):71-73. |
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| Authors: | ZHU Shu |
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| Abstract: | 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 management system on program control;controlling the budget-making;and carrying special audit on the cost of scientific research at regular time. |
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| Keywords: | medium and small sized enterprises cost of scientific research accounting control |
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