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论文编号：	5730
作者编号：	2120112589
上传时间：	2013/12/3 23:06:18
中文题目：	国家社会科学基金项目会计规范问题研究
英文题目：	National Social Science Fund project accounting regulations Research
指导老师：	周建
中文关键字：	社科研究；会计；规范
英文关键字：	Social science research; Accounting; Regulations
中文摘要：	新中国成立特别是改革开放以来，国家高度重视哲学社会科学工作。发展哲学社会科学在党和国家的重大文献中频频出现，被提升到越来越重要的位置。1986年5月，经党中央批准，国家社会科学基金设立。近几年来，党和国家不断加大对国家社会科学基金的经费投入力度,基金研究项目管理中的会计规范的问题日益进入人们的视野。如今，国家社会科学基金已成为社科界广大专家学者承担高层次研究项目的重要平台和研究经费的重要来源，成为党凝聚人才、团结知识分子的桥梁纽带。作者本人从事国家社会科学基金的财务管理工作，在实际工作中，不断研究探索，从宏观的角度来比较其他各类项目的管理实践，认为国家社会科学基金项目的财务管理工作还有很大的潜力可挖，其中一个有力的切入点就是项目的会计规范工作。项目会计规范上存在的问题已成为影响国家社会科学基金经费使用效益和财务管理工作水平、制约我国社科研究发展的一个重要因素,是目前社科管理工作亟需解决的问题。而当前项目会计规范存在缺失或缺位的问题，使得分析研究项目会计规范具有了必要性。本文力求从经济学、行政学、管理学等多学科角度出发，以发现问题、分析问题、提出解决对策的研究思路，从不同角度、不同层面探讨构建国家社会科学基金项目会计规范的问题，并试图寻找进一步保障和完善会计规范实施的工作思路。本文从当前社科研究项目会计规范的现状和存在的问题入手，分析了社科研究和财务管理的制度规定，通过对会计处理工作的各个方面和各个环节中问题的诸多详细对比和分析，进而提出了社科研究项目会计规范应形成的目标原则、主要内容和工作机制，最终形成一个较为系统全面、合理可行的制度体系。本文认为需要从会计规范的原则、会计要素、会计基础、核算科目、程序、方法和报表编制等几个方面进行系统设计，来达到构建国家社科基金项目会计规范的目的。总体上，从国家层面、部门管理和项目研究人员三个层次对会计规范的实施保障进行了论述。本文研究的结论有三点。第一是认为在当前的国家社科基金管理体制下，项目的会计规范存在着若干方面的问题，如：项目资产核算不全面；财务信息不透明、不准确；会计信息的可使用性还不完善；配套会计规范的制度缺失；项目管理中会计的职能缺位；会计信息的重要性被低估等。因此需要科学合理、行之有效的项目会计规范作为抓手，来促进项目的财务管理工作。第二是提出项目会计规范的构建应当遵循社科类项目的研究规律和科研管理的基本要求，这样才能发挥会计规范的科学性和可用性。第三是提出，配套的管理规范需要跟进，这样才能确保项目会计规范的作用得到有效发挥。
英文摘要：	Since founding of New China, especially the reform and opening up, the state attaches great importance to the work of philosophy and social sciences. Development of philosophy and social science literature frequently appear in major party and the country, has been elevated to an increasingly important position. In May 1986, the CPC Central Committee approved the establishment of the National Social Science Fund. In recent years, the party and the state has increased funding for the National Social Science Fund investment, fund research issues in project management accounting regulations increasingly coming into view. Today, the National Social Science Fund has become a vast social science experts assume an important source of funding for research and an important platform for high-level research projects, to become party talent pool, a bridge between the intellectual unity. I have engaged in the financial management of the National Social Science Fund, in practical work, continue to study and explore, from a macro perspective to compare other types of project management practices, and that the financial management of the National Social Science Fund project there is a great potential to be tapped, which is a powerful starting point of the project accounting regulations. Accounting regulations that exist on the project has become effective and the use of financial management level, which restricts the development of social science research is an important factor affecting the National Social Science Fund funding is needed to solve Social management problems. The current project accounting regulations presence or absence of the missing issues, making the analysis of research projects with the necessity of accounting regulations. This article seeks to economics, administration, management and other disciplines perspective, to identify problems, analyze problems, propose solutions countermeasure research ideas, from different angles, to explore different aspects of the problem to build the National Social Science Fund accounting standards, and trying to find further protect and improve the standard implementation of the accounting work plans. From the current situation and problems of social science research project accounting regulations , analyzes the social science research and financial management system requirements , and through all aspects of the accounting treatment of all aspects of the work of many of the problems detailed comparison and analysis, and then principles of social science research objectives proposed project accounting regulations should form the main content and working mechanism , eventually forming a more systematic and comprehensive , reasonable and feasible institutional system . This paper argues that the need for system design specifications from several aspects of accounting principles , accounting elements , basic accounting , accounting subjects, procedures, methods and statements , etc., to achieve the purpose of constructing the National Social Science Fund project accounting regulations. Overall, from the national level, sector management and project researchers at three levels of safeguards against accounting standards were discussed. There are three conclusions of this study. The first is that under the current management system of the National Social Science Fund, project accounting regulations there is a problem of certain aspects, such as: incomplete accounting of project assets; financial information opaque, inaccurate; accounting information usability is not perfect ; systems supporting accounting regulations missing; functional project management accounting vacancy; underestimated the importance of accounting information, etc.. Hence the need for scientific and reasonable, effective project accounting regulations as a starting point, to promote the financial management of the project. The second is to build the project proposed accounting standard should follow the basic requirements of the law of social science research projects and scientific management, so as to play a science and availability of accounting regulations. The third is made, supporting the management practices need to follow up, so as to ensure that the role of project accounting standard effective play.
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