论文部分内容阅读
1998年是事业单位财务管理工作按《军工科研事业单位财务制度》和《军工科研事业单位会计制度》(以下简称《两制》)要求,进行改革和运作的一年。新财务会计制度的出台,无疑给科研事业单位财会工作注入了新的活力;同时,也对科研事业单位的财务管理工作提出了更高的要求。怎样转变观念,深化总公司科研事业单位的财务改革,强化会计预测、核算、分析、决策功能,提高资金的使用效益,是当前总公司科研事业单位财务会计改革必须认真研究的问题。
1998 is a year of reform and operation of the financial management of public institutions in accordance with the requirements of the “Financial System of Military Scientific Research Units” and the “Accounting System of Military Scientific Research Institutions” (hereinafter referred to as the “Two Systems”). The introduction of the new financial accounting system has undoubtedly injected new vitality into the accounting work of scientific research institutions; meanwhile, higher requirements have also been set for the financial management of scientific research institutions. How to change the concept, deepen the financial reform of the scientific research institutes of the headquarter, and strengthen the functions of accounting forecast, accounting, analysis and decision-making to improve the efficiency of the use of funds is a problem that must be seriously studied in the financial accounting reform of the scientific research institutes of the headquarter at present.