期刊论文

中文

湖南财政经济学院学报

2095-1361

2017

33

2

85-92

10.16546/j.cnki.cn43-1510/f.2017.02.010

湖南省哲学社会科学规划课题“基于受托责任的‘2011计划’公共项目绩效评价体系研究”（项目编号:16YBA194）；

本校为第一机构

通过对2000-2016年关于高校科研作业成本核算文献的统计分析,发现我国学者在高校科研作业成本概念、核算对象、核算内容、作业中心与成本动因等方面进行了大量研究。但我国高校科研作业成本核算在我国高校科研成本核算体系、高校科研成本核算中存在的一些难点问题没有得到深入研究,人员经费占科研支出比例过低等问题突出。应全面推进高校科研成本核算,进一步优化科研支出结构,促进高校科研作业成本核算理论研究与实践应用的共同进步。

Based on the assay about analysis on activity -based costing in universities from 2000 to 2016, this paper has teased which is related to literature activity - based costing of university scientific research, including the concept of activity - based costing, objects, content, category and cost of driven force and other aspect of research. Secondly, from three aspects that the cost accounting system of scientific research in university is insufficient, some difficult problems of cost accounting of university＇ s scientific research are not stud...