会计政策,收入确认,成本计量,中国电科院会计政策探讨
中国电科院会计政策探讨
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中国电科院会计政策探讨

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  • 会计政策,收入确认,成本计量,
    正文开始
    目前,电力科研企业采用的会计政策,大多是事业单位的会计政策或企业会计政策,既没有准确的反映科研和生产情况,又无法恰当的确认科研项目进度和评价效益完成情况。电力科研企业的特殊性,决定了其无法照搬一般企业的会计政策。本文首先在对会计政策概念进行界定的基础上,对电科院现行会计政策的成因进行浅析浅析;其次,对电科院不同类型项目的收入确认、成本归集和绩效考核进行浅析浅析;再次,对电科院的会计政策进行设计并基于新政策对项目绩效考核提出设计方案;最后,对电科院实施新会计政策的内外部协调因素及效果进行评估和预测。研究结果表明,本论文设计方案对电科院整体财务运作将会起到积极的作用,但同时也存在一些局限性,并在最后提出了进一步的改善方向。

    【Abstract】WwW.zIdiR.coM The accounting system used by electric power research companies at present almost follows the accounting policies in institutions or enterprises accounting policies. It can’t accurately reflect the research and production status, and also properly measure the progress and the performance of the scientific research projects. As the special characteristics of electric power research companies, it is not exactly to apply the general enterprises accounting policies into the electric power research companies. Based on the concept definition of the accounting policies, this thesis firstly analyzed the existing accounting policies genesis of the CEPRI. Secondly, it analyzed the different modules of revenue recognition, cost collection and performance evaluation of various projects. Thirdly, it designed a system of CEPRI’s accounting policies and proposed a design scheme of project performance evaluation based on the new policies. Finally, it assesses and forecast internal and external factors and the effects during the implementation and coordination of the new CEPRI’s accounting policies. The results proved that the design scheme on the overall financial operation of the CEPRI would play a positive role, but there are also some shortcomings, and it proposes the research directions for further improvement.

    【关键词】 会计政策; 收入确认; 成本计量;
    【Key words】 Accounting policies; Revenue recognition; Cost measurement;
      http://www.zidir.com/html/lglw/dzdl/518008.html
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