摘要
天然气科技创新活动开展对研发投入、预算与核算、创新绩效评价等提出了更高要求,传统的财务会计难以满足科技创新需要。为此需加快推进天然气产业财务会计向管理会计转变,构建天然气科技创新管理会计体系。该体系建设需坚持业财融合理念,涵盖天然气科技创新发展预测系统、投资决策系统、完全成本控制系统、全面绩效评价系统和会计报告系统5个组成部分,需做好4方面保障措施。通过提高管理会计认识,促进科技财务会计向管理会计转变;强化业财融合,提高科技投入预算和核算水平;加强信息统计,促进研发费加计扣除;搭建科技成果经济效益评价管理会计模型。天然气科技创新管理会计体系将对推进天然气科技创新活动与财务深度融合、强化研发投入管理、科技高水平自立自强提供有力支撑。
The activities of natural gas scientific and technological innovation called for higher requirements on R&D investment,budget and audit,and evaluation on innovative performance,but the traditional financial accounting is difficult to satisfy the need for scientific and technological innovation.Therefore,it is necessary to accelerate the transition between financial accounting and management accounting for the natural gas industry and construct the natural gas technologically-innovative management accounting system.Construction of this system should be based on combination of business with finance and covered five integral parts,such as the prediction system of natural gas technologically-innovative development,the decision-making system of investment,the full cost control system,the all-around performance evaluating system,and the accounting reporting system.It is necessary to formulate the security measures in four areas,namely raising the awareness of management accounting to promote the transition of scientific and technological financial accounting towards management accounting,enhancing combination of business with finance to improve scientific and technological investment budget and audit,stepping up information statistics to promote additional deduction of R&D spending,and constructing the management accounting model for evaluation on economic performance of scientific and technological achievements.The natural gas technologically-innovative management accounting system will provide a powerful support for in-depth combination of natural gas technologically-innovative activities with financial affairs,enhancement of R&D investment management and greater self-reliance and strength in science and technology.
作者
王富平
辜穗
李佳
彭子成
敬代骄
何昊阳
Wang Fuping;Gu Hui;Li Jia;Peng Zicheng;Jing Daijiao;He Haoyang(Natural Gas Economics Research Institute,PetroChina Southwest Oil&Gas Field Company,Chengdu 610056,China;Science and Technology Department,PetroChina Southwest Oil&Gas Field Company,Chengdu 610051,China;PetroChina Sichuan-Chongqing Shale Gas Frontline Command Post,Chengdu 610051,China;Finance Department,PetroChina Southwest Oil&Gas Field Company,Chengdu 610051,China)
出处
《石油科技论坛》
2023年第5期37-43,共7页
PETROLEUM SCIENCE AND TECHNOLOGY FORUM
基金
中国石油西南油气田公司科研项目“天然气科技创新管理会计相关问题研究”(编号:20200310-18),“西南油气田研发项目全生命周期成本管理研究”(编号:20220310-14)。
关键词
天然气产业
科技创新
管理会计
体系构建
natural gas industry
scientific and technological innovation
management accounting
construction of system
