基于多属性分析的高校科研经费全成本核算研究

发布时间：2018-06-10 05:15

本文选题：科研经费 + 全成本核算　；参考：《会计研究》2012年05期

【摘要】：为提高高校科研项目全成本核算过程中间接成本核算的科学性,合理性和实用性,提出基于多属性分析的高校科研经费全成本计算模型。该模型首先对科研项目及间接成本对象进行多属性分析,然后依据现实情况和历史数据等因素,采用定性定量相结合的方法,构建科研项目的间接成本分摊模型,通过多属性与权值的协调控制,真实准确地进行间接成本的分摊处理。理论分析和实验数据表明,与传统的科研项目经费比例分摊方法相比,该模型统筹兼顾科研项目及间接成本的复杂因素,提高了间接成本核算的科学性和合理性。同时,该模型支持灵活的参数调整和属性扩充,可以方便地与各高校不同的评价指标和计算方法相适应。
[Abstract]:In order to improve the scientificity, rationality and practicality of indirect cost accounting in the process of total cost accounting of scientific research projects in Colleges and universities, a total cost calculation model of scientific research funds in Colleges and Universities Based on multi attribute analysis is put forward. By combining the qualitative and quantitative method, the indirect cost sharing model of scientific research projects is constructed, and the indirect cost allocation is truly and accurately carried out through the coordination and control of multiple attributes and weights. The theoretical analysis and experimental data show that compared with the traditional allocation method for the proportion of scientific research projects, the model takes into account both scientific research projects and intersections. The complexity of the cost increases the scientificity and rationality of the indirect cost accounting. At the same time, the model supports flexible parameter adjustment and attribute expansion, which can be easily adapted to the different evaluation indexes and calculation methods of various colleges and universities.
【作者单位】：大连理工大学管理与经济学部;大连理工大学电子信息与电气工程学部;
【基金】：大连理工大学中央高校基本科研业务费-重大项目(DUT10ZD107) 人文重点项目(DUT11RW308)的资助
【分类号】：G647.5

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