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论文编号：	2270
作者编号：	2220080621
上传时间：	2010/6/7 19:46:52
中文题目：	N科研事业保障单位成本管理研究
英文题目：	Cost Management Research for the N Research Institutions
指导老师：	陆宇建
中文关键字：	科研事业保障单位 成本管理 成本控制
英文关键字：	The cause of security research unit； Cost management； Cost control
中文摘要：	随着我国市场经济体制建设进程的不断推进和国家创新体系的建立，科研事业单位的地位和作用日益增强，他们肩负着在确保完成国防装备研制任务的同时，更要发挥其技术优势、人才优势和资源优势大力推进国民经济建设的发展。目前，科研行业已经由原来的垄断性行业开始向竞争性行业转变。在政策层面，国家已鼓励非核心科研产品领域引进民营经济成分。政府对科研事业的要求也发生了改变，科研产品既要注重技术性也要注重经济性。上级主管单位将实施成本一票否决，这会使科研事业单位面临很大的压力和挑战。同时，科研事业单位已经开始由原来的任务目标型向价值目标型转变。将科研产品任务的完成作为重中之重的同时，还要对综合经济业绩进行评价。科研事业单位生存的价值和发展目标，不仅要追求产品技术，还要追求综合价值。此外，科研事业单位面临的环境已经开始由科研产品主导型向军民融合型转变。走军民融合的道路是国家对科研事业单位提出的新要求。加之科研事业单位内部已由传统粗放型管理向精细化管理转变。因此，科研事业单位面临着一个重要的战略转型时期，在这样的条件下，开展成本管理与控制工作意义重大。 本文运用成本管理与控制的相关理论和研究成果，对N科研事业保障单位成本管理与控制进行了设计。全文共分为五章，包括理论分析和案例分析两大部分。本文首先阐述了研究背景、意义和方法，确立了研究思路与框架；然后介绍了管理学、经济学等领域对成本管理与控制理论的研究成果和应用实践，解释了成本管理与控制的意义和构成要素；接着论述了N科研事业保障单位成本核算与管理控制的现状，剖析了存在的问题，分析了问题产生的根源；在此基础上，根据N科研事业保障单位具备的主客观条件，对N科研事业保障单位进行了成本管理与控制模式的重新设计方面的探索，构建了成本管理与控制体系。 本文的目的是针对N科研事业保障单位特定发展阶段的要求，探索建立一套行之有效的成本管理与控制体系，通过充分调动全员成本意识和成本管理控制的积极性、主动性和创造性，实现N科研事业保障单位又好又快发展的目标。
英文摘要：	With the process of building the market economy, the continuous progress and the establishment of a national innovation system, research institutions and the status of the growing role of science and technology as they carry forward the modernization of national defense and the dual task of economic construction, national defense equipment to ensure the completion of the development tasks, it must also advantage of the technology, talent and resource advantages to vigorously promote the development of national economic construction, scientific research institutions to integrate into the main battlefield of economic construction. At present, the research industry has been the industry from monopoly to competitive industry began to change. At the policy level, Countries have encouraged the introduction of non-core research and product areas of private economic sectors. Government's demand for scientific research has changed, it is necessary to pay attention to technical research products should focus on economy. On the implementation by the competent units will cost a veto, which will research institutions face great pressure and challenges. Meanwhile, scientific research institutions have begun the task of target from target type to value type. Research products will be the highest priority tasks at the same time, but also on the overall economic performance evaluation. The value of scientific research institutions and development goals of survival Not only to the pursuit of product technology, but also the pursuit of comprehensive value. In addition, scientific research institutions have started facing the environment, led by the research products transition to civil-military integration. Walk the road of military and civilian integration of national research institutions on the new requirements. Combined with scientific research institutions from the traditional extensive management internal to the meticulous management changes. Therefore, scientific research institutions are facing a significant strategic transformation, in such conditions, the carrying out cost management and control is of great significance. In this dissertation, cost management and control of the relevant theory and research, research on the cause of protection of N unit cost management and control of the design. This dissertation is divided into five chapters, including theoretical and empirical analysis of the two auxiliary parts, used the research methods, comparative research and comparative analysis. Describes the research topics of the background, significance and methods of research ideas and the framework established; introduced management, economics and other areas of cost management and control theory research and application of practice Cost Management and Control explained the meaning and elements; discusses the cause of protection of N research unit costing and management control of the situation, pointed out the problem, analyzes the root of the problem; according to research the cause of protection of N units with the objective and subjective conditions, cost management and control of the re-Sheji and implementation of future analyzed; On the basis of scientific research on the N Shiye protection Danwei for cost management and control Moshi redesign of the exploration to construct cost management and control system Kuangjiamoxing . The purpose of this dissertation is to research the cause of protection for the N units of the requirements of a particular stage of development, explore the establishment of an effective cost management and control system, through full awareness and mobilize the full cost control cost management enthusiasm, initiative and creativity to achieve N research business unit of sound and rapid development to protect the goal.
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