高级会计师职称论文范文，科研院所转制中应研究的财务会计问题-The research institutes in study of Finance and accounting problem
The State Council has been officially approved by the State Economic and Trade Commission of 10 states bureau place belongs to orgnaization of 242 scientific research management system to reform executive scheme. Among them, 131 into the enterprise; 40 home is enterprise of science and technology, execute apanage management; 18 into technology services intermediaries; 3 incorporated universities; 18 were transferred to other departments or cancel; 29 to 12 large enterprises directly under the central authorities. Involving a total of 170000 employees, including 122000 serving officers ( scientific and technical personnel 74000 people ), belonging to the central government research institutions accounted for 2 of the total number of employees 5 people, from retiree 47000. From the above scheme can be seen, a total of 200 scientific research institutes into enterprises of science and technology, according to the enterprise operating mechanism. The author thinks, this is since 1985, reform of system of science and technology has been the biggest reform, namely the property of the unit produced fundamental change, the management system of institutions into enterprises management system, in this historic transformation process, there are many problems need to solve, the author mainly financial and accounting issues are discussed.
One, state-owned capital
The registered capital of the problem. Registered capital is an enterprise legal person registration is an important content of. According to the section of the state politics word [1999] 143" on the national economic management place of 10 states bureau belongs to scientific research orgnaization management system reforms to carry out an opinion" requirement," scientific research institutions, in accordance with the relevant laws, regulations, the existing total state-owned assets (including land use ) to turn for state-owned capital gold". It begins by defining" all state-owned assets ", how to define, in the absence of specific measures to carry out an opinion. According to the national endowment of the [1995 ] 17 article stipulates: state-owned assets" refers to the administrative institution is had use of the legally determined for all countries, can with the money metric the economic resources of all kinds of the sum of. ... ... , form: current assets, long-term investments, fixed assets, intangible assets and other assets. " From" state-owned asset" definition and 143 comparison, apparently" of all the existing state-owned assets transformation of state-owned capital" is not accurate, should be changed to" all the existing state-owned assets ( equity ) and turned into state-owned capital" more accurate, i.e., all the existing assets minus liabilities balance, to turn for state-owned capital. Mainly has the following 4 kinds of methods, but each has its advantages and disadvantages.
1 research institutes conversion before after the state approved 1998 accounting decision statements in the book net assets as registered capital.
Advantages: the advantage of this method is easy to operate, high speed.
Drawback is:
( 1) due to the time lag, cannot reflect the conversion of net assets. Transformation in July 1, 1999, and decision making is the December 31, 1998, the middle of some institutes financial situation is fluctuant bigger, inconsistent with the actual situation.
( 2) the existing 242 restructuring of branches and research institutes is the implementation of the Treasury, state science and Technology Commission issued in December 16, 1997 January 1, 1998 the implementation of the" science" of institution accounting system. The accounting system is the statement of assets and liabilities" net assets" include 6 items:" fixed fund, enterprise fund, special fund, fund balances, financial subsidy dial balance, unallocated balances", and" special fund" in the " welfare fund, medical fund, housing fund" should be analyzed, of which welfare expenses, medical fund in enterprise accounting system is in" the payable welfare fee" reflect;" housing fund" in the" long term" reflect, are treated as debts, but the current accounting research as" net assets" in" possessory rights and interests", so should be deducted from the welfare special fund capital.
( 3) in the net assets of" fixed assets" not true. Scientific institution financial system and accounting system to set, purchase of fixed assets do double entry, virtually increased the net assets; on the other hand shall not carry depreciation, ten years ago to buy fixed assets depreciation method according to the value has no, but if the fund is still the original value of fixed; in another aspect, scientific research units of fixed assets mostly special equipment, and cannot produce beneficial result, non benign asset, such as a whole to business assets, will give the operator to bring very great difficulty. There have been sold to the worker's housing, still in fixed assets should be removed.
2 of the existing intangible assets evaluation according to the assessment of all, after the reset net assets registration as a registered capital of the enterprise.
Advantages: relatively accurate reflect the scientific research unit of the true value of the assets, the registered capital actual accounts for the net assets consistent.
Defect:
( 1) to evaluate the time required for longer, complex process. 143 files and 197 files, 242 research units in July 1, 1999 to enterprise, to the administrative department for Industry and Commerce for the registration of enterprises as legal persons. Assets assessment if now, so registration must be completed only after the evaluation, a long time will not get the business license, scientific research institute will appear is not an enterprise is not the cause of the "real", may affect the normal work of scientific research institutes.
( 2) asset appraisal costs. By the large courtyard of the assets is larger also, please intermediary organ to carry out assets assessment, expenditure is not a decimal, now scientific research units are short of money, the state do not give money, scientific research units themselves unwilling to spend, may also be a problem. In addition to asset register and stamp tax problems. Expenditure is also great.
3 research units of the tangible assets and intangible assets evaluated simultaneously, after evaluating the net assets as registered capital. The intangible assets of scientific research unit is it right? Have objective pattern and can provide some kind of right of assets, mainly including : patents, trademarks, copyrights, land use rights, non-patented technology, goodwill and other property rights. In accordance with the" company law" provisions to industrial property rights, non-patented technology in value shall not exceed the amount of the registered capital of the company 20%. In 1999 the State Council issued the" on the promotion of scientific and technological achievements into several provisions" will be the proportion of the limit to 35%.
Disadvantages: with the above second methods.
4 according to the book value of assets. This kind of method to June 30, 1999's" balance sheet " for the foundation, combined with the absence of a recorded value of intangible assets, minus the non-performing assets and depreciation, in order to increase or decrease the number of net assets, reported to the state finance department for approval, as registered capital. This method not only can save time, simple procedure, but also reflect the scientific research units of the actual status of assets. But this kind of method to pass the finance department and state-owned asset management department approval.
In two, the relevant preferential policies
" The State Council forwarded the Ministry of science and technology and other departments of the State Economic and trade management of 10 state owned research institutions management system reform views notification" and the Ministry of science and technology and other departments jointly issued a 12" on the commission management of 10 countries, the management of scientific research institutes system reforms executive opinion" clearly established preferential policies: Eight ( 1 ) the original normal operating expenses, continuing appropriation; ( 2) the worker endowment insurance, according to "the old methods, the new new approaches " principle; ( 3) the management of construction funds continue to be central to two grants support; ( 4) the tax preference aspect, puts forward from 1999 5 years, exemption from enterprise income tax shall be exempted from income from technology transfer, business tax shall be exempted from their own land, urban land use tax; ( 5) to import and export right; ( 6) to support science and technology enterprises enjoy national treatment; ( 7) research project bidding rights; ( 8) /has approved the project according to the original plan.
The above preferential policies, financial accounting is a total of 3, should be a careful analysis of.
1 preferential tax policies. 5 year exemption from corporate income tax, business tax shall be exempted from income from technology transfer, from their own land to urban land use tax. The preferential tax policy and reform is compared before and no major changes, ( 1) income tax, wealth tax [1994] 001 date in the provision of scientific research units technical service income waiver to levy income tax, while 143 are exempted from enterprise income tax, namely product income, other income shall also be exempted from income tax, expand somewhat. ( 2) with the same original business tax policy. ( 94) tax tenth words" the Ministry of finance, the State Administration of Taxation on scientific research units, the technology transfer income from business tax notice" provides that: " for scientific research unit to obtain the technology transfer income from business tax". ( 3) land use tax. In September 27, 1998 the State Council issued the" PRC Urban Land Use Tax Tentative Regulations" provisions, shall be exempted from tax on land use. ( 4) scientific supplies shall be exempted from import tax 143 files not involved, should be clear. Scientific supplies imports are directly used in scientific research, not for profit purposes, should still be encouraged, shall be exempted from import tariffs and import value-added tax, consumption tax.
2 of the original normal fees continue to allocate. This part of expenditure is mainly used for solving the transformation already before the social security for retired personnel problems, since the 1985 reform of system of science and technology, business cost year after year to reduce shifting, to 1990 most of the technical development of type scientific research units utilities has reduced to the position, but a very low base. Later the country and increase investment in science and technology, the scientific research units in business cost increase special funds. This restructuring if lose special funds and industry funding, absolute value will be very low, to solve the turn before has social security for retired personnel is not possible. In my case, according to a 143 document, estimation of normal operating expenses each year is 1800000 yuan, and now retired the annual expenditure of 4000000 yuan, a large gap, how to solve a problem worthy of study. Scientific research units have not previously participated in the social insurance bureau of social security payments, while enterprises have already participated in the social insurance bureau endowment insurance, unemployment insurance, medical insurance. A retired senior expert said:" his dedication to dry for decades, not considering the state now no matter, feel suddenly".
3 non-operating construction funds continue to give two years of support by the central. This part is in the past 5 years the average basis, combined with the projects to support, if not in the construction of the project, will be very difficult to give support.
These favourable policy, scientific research units, if undertake study seriously, make full use of, will effectively promote the smooth transformation of scientific research institutions, in market competition to grow and develop as soon as possible.
In three, after the restructuring of scientific research units for the financial accounting system
Scientific research units are now performed in the Ministry of finance, the State Science and Technology Commission promulgated from January 1, 1997 start implementation of the" science of financial institutions" and implemented on January 1, 1998" science institution accounting system", the financial system has been implemented for more than 2 years, the implementation of the accounting regulations for more than a year, look from practical effect, current scientific institutions of accounting system for scientific research units of behavioral finance and accounting behavior, promote the scientific research institutes to make full use of oneself advantage, face the market actively, service economy, which can meet the requirements of the state financial reimbursement to, and meet the requirements of scientific research unit internal economic accounting, executive effect is good.
Scientific institutions such as restructuring, the implementation of current accounting system is appropriate, but changed from July 1, 1999 to after the enterprise is still the implementation of the existing accounting system, will have the following problems:
In 1.1999 years in July 1st 242 research institutes have been replaced by the enterprise, and the current research of accounting system is the" institutions" accounting system, accounting system followed by the formulation of" institutions of accounting rules" and" enterprise accounting standards"," enterprise" unit performs" enterprise accounting system" clearly inappropriate.
2.242 Research Institute has 200 research institutes into enterprises or transformed into enterprises, incorporated in 6, if still executive institutions of accounting system in enterprise group, the research unit accounting system, accounting statement is very difficult with superior enterprise groups to join, in Colleges and universities and scientific research units are also difficult to convergence.
The 3 current accounting system some defects, does not conform to the basic accounting hypothesis, the actual operation is difficult.
( 1) balance sheet two, wherein the balance sheet ( a ) design is not reasonable. Balance sheet ( a ) divided two parts, the left is" asset class" includes" assets" and" expenditure and cost expenses"; right is for" debt category" is divided into" balance"," net assets"," income class". From the name, called" asset class left" but contains" income"," net assets ", apparently the name falls short of the reality. Secondly, from the perspective of the content of "balance sheet" is static statement, is the de facto index, while the" income " and" expenditure" project is of no economic significance, may also cause statements using the misunderstood. Due to the current financial system does not require check-out time, so there will be the phenomenon.
( 2) the acquisition of fixed assets accounting treatment contrary to the" capital expenditure" and" revenue expenditure " principle. The current accounting system allows the acquisition of fixed assets can be directly related to the cost of the project in a row, will be" capital spending" by" revenue expenditure", do not accord with international convention, also does not favor the project cost collection and distribution, project cost of failure. The current accounting treatment method is double entry: Borrow: production cost, loan: bank deposit, at the same time the borrow: fixed assets, loan: fixed fund. This purchase of fixed assets directly the cost items, no depreciation," fixed assets" and" fixed fund" always be equal ( financing lease except), the result is expanded asset scale, increase the net assets, resulting in distortion of accounting statements.
( 3) research project income, expenditure confirmation principle is different. The current accounting system, institutions of scientific research income take contract progress image method to confirm" the income of scientific research" in the accounting period to contract completion ratio to determine, in accordance with the" accrual" to determine the principles and provisions," the cost of scientific research at the end of" no balance, i.e. the current expenditures total carryover, not by the contract proportion of confirmed, which belongs to the" cash basis". For the same matter, income and expense recognition principle different violated" the matching principle", affect the income and expenditure and balance accounting of the scientific, reasonable and accuracy.
4 current scientific institution accounting system, accounting statement without" paid-up capital" subject, registration after the identification of the "state-owned capital" not accounting, scientific research institutes to enterprises of science and technology, to the administrative department for Industry and Commerce for the registration of enterprise legal person, registered capital is a important content, the current accounting system can not reflect the.
5 to the enterprise, scientific research units, do you still want to apply to the state finance accounting, such as to the state reimbursement, current accounting system will continue to perform. The author thinks, scientific research units after the conversion conditions should be distinguished, each performing a different accounting system. Into the enterprise, should carry out enterprise accounting system; entered the College Executive Accounting System of colleges and universities, to the central large-scale science and technology enterprises and scientific research units to perform a similar industry enterprises accounting. But this problem involves an area wide, policy sex is strong, the state should formulate a detailed file, such as accounting subjects between the rotor, so that the transformed scientific research institutions accounting work smoothly.
In four, the industrialization of science and technology investment
高级会计师职称论文范文 国务院已正式批准国家经贸委管理的10个国家局所属242家科研机构的管理体制改革实施方案。其中，131家进入企业；40家变为科技企业，实行属地化管理；18家变成为技术服务的中介机构；3家并入高校；18家划转到其他部门或取消；29家转为12个中央直属大型科技企业。共涉及职工17万人，其中在职人员12.2万人（科技人员7.4万人），占中央属科研机构职工总数的2/5，离退休人员4.7万人。从上述方案中可以看出，共有200家科研究院所转为科技企业，按企业化运行机制运行。笔者认为，这是自1985年科技体制改革以来最大的改革，即单位的性质发生了根本的变化，由事业单位管理体制转化为企业管理体制，在这一历史性的转制过程中，存在许多问题需要解决，笔者主要就财务会计问题进行探讨研究。
一、 国有资本问题
即注册资本的问题。注册资本是企业法人登记的一项重要内容。按照国科发政字[1999]143号《关于国家经贸管理的10个国家局所属科研机构管理体制改革的实施意见》的要求，"科研机构转制时，按照有关法律、法规的要求，其现有全部国有资产（包括土地使用极）转为国有资本金"。这就首先要界定"全部国有资产"的范围，如何界定，实施意见中没有具体办法。按照国资事发[1995]17号文规定：国有资产"是指由行政事业单位占有使用的法律上确定为国家所有、能以货币计量的各种经济资源的总和。……，表现形式为：流动资产、长期投资、固定资产、无形资产和其他资产。"从"国有资产"的定义与143号相比较，显然"现有全部国有资产转化国有资本金"的提法不太准确，应改为将"现有全部国有资产（所有者权益）转为国有资本金"更为准确，即现有全部资产减去负债后的余额，转为国有资本金。主要有以下4种方法，但各有优缺点。
1．以科研所转制前经过国家批复的1998年会计决策报表中账面净资产作注册资本。
优点：这种方法优点是易操作、速度快。
缺点是：
（1）由于时间滞后，不能反映转制时净资产情况。转制1999年7月1日，而决策是1998年12月31日，这中间有些院所财务状况变动较大，与实际情况不符。
（2）现有242家转制的科研究院所执行的是财政部、国务院科委1997年12月16日颁发的1998年1月1日执行的《科学事业单位会计制度》。这个会计制度是资产负债表中"净资产"共包括6项："固定基金、事业基金、专用基金、拨入专款结存、财政补助结存、未分配结余"，而"专用基金"中的"职工福利基金、医疗基金、住房基金"应进行分析，其中福利费、医疗基金在企业会计制度中是在"应付福利费"中反映；"住房基金"在"长期应付款"反映，都是作为负债处理的，而现行的科研会计作为"净资产"中"所有者权益"，所以应扣除福利性的专用基金之后资本金。
（3）净资产中"固定资产"不真实。科学事业单位财务制度和会计制度规定，购买固定资产做双分录，虚增了净资产；另一方面规定不提折旧，十几年前购买的固定资产按提折旧的方法净值已无、但账面上固定基金仍是原值；再一方面，科研单位的固定资产大多是专用设备，并不能产生效益，非良性资产，如全转为经营性资产，会给以后的经营者经营带来很大困难。还有已出售给职工的住房，仍在固定资产中应该剔除。
2．把现有有形资产全部进行评估，按评估重置后的净资产登记为企业的注册资本。
优点：相对准确的反映了科研单位资产的真实价值，使注册资本后实际占的净资产一致。
缺点：
（1）评估所需时间较长，过程复杂。143号文件和197号文件要求，242家科研单位1999年7月1日转为企业，要在工商行政管理部门登记注册为企业法人。资产如果现在评估，那么登记注册必须在评估完成之后才能进行，很长一段时间也就拿不到营业执照，科研院会出现既不是企业又不是事业"真实"、可能会影响科研院所的正常工作。
（2）资产评估费用问题。大院大所的资产也较大，请中介机构进行资产评估，费用支出也不是一个小数，现在科研单位资金比较紧张，国家不给经费，科研单位自己不愿支出，可能也是一个难题。另外还有资产登记和印花税的问题。支出也很大。
3．科研单位的有形资产和无形资产同时进行评估，评估之后的净资产作为注册资本。科研单位的无形资产是不是有实物形态而能为单位提供某种权利的资产，主要包括：专利权、商标权、著作权、土地使用权、非专利技术、商誉和其他财产权利。按照《公司法》的规定，以工业产权非专利技术作价出资的金额不得超出公司注册资本的20%。1999年国务院颁发的《关于促进科技成果转化的若干规定》将这一比例上限提高到35%。
缺点：同上面的第二种方法。
4．按账面价值进行资产增减。此种方法以1999年6月30日的"资产负债表"为基础，加上没有入账的无形资产的价值，减去不良资产和应提的折旧等，以增减后净资产数，报国家财务部门批准，作为注册资本。这种方法既可以节约时间，简便手续，又真实反映了科研单位的实际资产状况。但此种方法要经过财政部门及国有资产管理部门的审批。
二、关于优惠政策
《国务院办公厅转发科技部等部门关于国家经贸管理的10个国家所属科研机构管理体制改革意见的通知》和科技部等12个部门联合印发《关于经贸委管理的10个国家局属科研机构管理体制改革实施意见》明确规定的优惠政策有八条：（1）原有正常事业费，继续拨付；（2）职工养老保险方面，根据"老人老办法，新人新办法"的原则进行；（3）非经营性建设基金继续由中央给予两年补助支持；（4）税收优惠方面，提出从1999年起5年内，免征企业所得税、免征技术转让收入的营业税、免征自用土地的城镇土地使用税；（5）享有自营进出口权；（6）享受国家支持科技型企业的待遇；（7）科研项目竞标的权利；（8）已批准科研项目按原计划实施。
以上优惠政策，属财务会计方面共有3项，应该认真分析。
1．税收优惠政策。5年内免征企业所得税、免征技术转让收入的营业税、免征自用土地的城镇土地使用税。上述税收优惠政策与改制之前相比并没有大的变化，（1）所得税，财税字[1994]001号中规定对科研单位技术性服务收入暂免征收所得税，而143号规定免征企业所得税，即对产品收入，其他收入等也免征所得税，有所扩大。（2）营业税与原来政策相同。（94）财税字第010号《财政部、国家税务总局关于对科研单位取得的技术转让收入免征营业税的通知》中规定："对科研单位取得的技术转让收入免征营业税"。（3）土地使用税。1998年9月27日国务院发布了《中华人民共和国城镇土地使用税暂行条例》规定，免征土地使用税。（4）科研用品免征进口税收方面143号文件没有涉及、应该明确。科研用品的进口是直接用于科学研究的，不以营利目的，仍应鼓励，免征进口关税和进口环节值税、消费税。
2．原有正常事业费继续拨付。这部分事业费主要用于解决转制前已经离退休人员的社会保障问题，自1985年科技体制改革以来，事业费逐年减拨，到1990年大部分技术开发类型的科研单位事业费已减拨到位，但基数很低。后来国家加大科技投入，对科研单位在事业费中增加了专项经费。此次改制如果减掉专项经费和行业工作经费，绝对值将会很低，要解决转制前已经离退休人员的社会保障问题是不可能的。以我所为例，按143号文件规定，估算正常事业费每年是180万元，而现在离退休人员的每年支出是400万元左右，缺口很大，如何解决是值得研究的一大难题。科研单位以前没有参加社保局的各种社会保障金，而企业早已参加社保局的养老保险、失业保险、医疗保险。一位退休的资深专家坦言："自己以奉献精神干了几十年，没考虑到国家现在不管了，感觉很突然"。
3．非经营性建设基金继续由中央给予两年的支持。这部分是在过去5年平均水平的基础上、结合在建项目给予支持，如果没有在建项目，将很难给予支持。
以上这些优惠政策，科研单位如果进行认真研究，充分利用，将有力地促进科研机构平稳转制，在市场竞争中尽快发展壮大。
三、转制后科研单位适用何种财务会计制度问题
科研单位现在执行的财政部、国家科委颁布的从1997年1月1日开始施行的《科学事业单位财务制度》和1998年1月1日开始施行的《科学事业单位会计制度》，财务制度已执行2年多，会计制度执行了一年多，从实际效果看，现行的科学事业单位财会制度规范了科研单位的财务行为和会计核算行为，推动了科研院所充分利用自身优势、积极面向市场、服务经济，既满足了向国家财政报账，又满足了科研单位内部经济核算的要求，执行的效果是好的。
科学事业单位如不改制，执行现行会计制度是合适的，但从1999年7月1日改为企业之后仍执行现行会计制度，将会有以下方面问题：
1．1999年7月1日242家科研院所已改为企业，而现行科研财会制度是"事业单位"财会制度，制订财会制度遵循的是《事业单位财会规则》和《事业单位会计准则》，"企业"单位执行"事业"财会制度显然不合适。
2．242家科研院中有200家科研院所进入企业或转化为企业，6家并入高校，如仍执行事业单位财会制度，进入企业集团的科研单位的财会制度、会计报表很难与上级企业集团进行衔接，进入高校科研单位也较难衔接。
3．现行财会制度有些缺陷，不符合会计基本假设，在实际操作上有困难。
（1）资产负债表有两个，其中资产负债表（一）设计不尽合理。资产负债表（一）分左右两部分，左边是"资产部类"包括"资产类"和"支出及成本费用类"；右边是为"负债部类"分为"负债类"、"净资产类"、"收入类"。从名称上看，左边称作"资产部类"但却含有"收入"、"净资产"等内容，显然名不符实。其次，从内容上看"资产负债表"是静态报表，是时点指标，而"收入"项目和"支出"项目是没有任何经济意义，还可能引起报表使用人的误解。由于现行财会制度没有规定结账时间，所以会出现上述现象。
（2）购置固定资产账务处理违背了"资本性支出"和"收益性支出"的原则。现行财会制度允许购置固定资产可直接在有关成本项目中列支，将应"资本化的支出"按"收益性支出"处理，不符合国际惯例，也不利于项目成本的归集与分配，破坏项目成本的可比性。现行会计处理方法是双分录：①借：试制成本等，贷：银行存款，同时②借：固定资产，贷：固定基金。这样购买的固定资产直接在成本中列支，不必再计提折旧，"固定资产"和"固定基金"始终相等（融资租赁除外），结果是扩大了单位资产规模，虚增了净资产，造成会计报表失真。
（3）科研项目收入、支出确认的原则不同。现行财会制度规定，科学事业单位的科研收入采取合同形象进度法确认"科研收入"在会计期间以合同完成的比例来确定，是按照"权责发生制"的原则确定，而又规定"科研成本"年末无余额，即当期发生的支出全部结转，不是按合同比例确认，属于"收付实现制"。对同一事项，收入和支出确认原则不同违背了"配比原则"，影响了收入支出与结余核算的科学性、合理性和准确性。
4．现行科学事业单位会计制度中、会计报表中无"实收资本"科目，登记注册后确定的"国有资本金"无法核算，科研院所转为科技企业之后，要在工商行政管理部门登记注册为企业法人，注册资本是一重要内容，现行会计制度却不能反映。
5．转为企业，科研单位是否仍要向国家财政报账，如仍向国家报账，现行会计制度还要继续执行。笔者认为，科研单位转制之后应区别不同情况，分别执行不同的会计制度。进入企业集团的、应执行企业集团的财会制度；进入高校的执行高校会计制度，转为中央大型科技企业的科研单位执行相近行业的企业财会。但这个问题涉及面广、政策性强、国家应尽快制订出详细文件，如会计科目之间的对转等，以便转制后的科研机构财会工作顺利进行。
四、科技产业化投入问题
科研单位转制之后的投入是制约发展的一下重要难题。/科研单位的科研成果转化为生产力需要巨大的投入，而这些投入的风险很大，科研单位依靠自身的积累，很难满足激烈市场竞争对其提出的不断增长的资金需求，有些科研单位由于历史原因负债很大，商业银行对其新建项目由于风险大而很难给予支持。