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随着科技体制改革的深入友展,以资金为对象的财会管理已成为科研管理中急待研讨的重要课题。财会管理必须适应科技改革的需要,关键是改革现行的经费运行机制。当前要抓科技成果商品化和拨款制度的改革两个主要环节,促使科研单位从选题到成果推广应用自觉地面向农村经济,增强科研后劲,建立起充满活力的经费管理运行机制,提高科研单位的自我发展能力。今后财会管理可以概括为三句话,即:从改革得到活力,从开发得到实力,从管理得到效益。
With the deepening friendship and development of science and technology system reform, the financial accounting management based on funds has become an urgent topic in scientific research management. Accounting management must adapt to the needs of science and technology reform, the key is to reform the current operating mechanism of funds. At present, we must grasp the two main links in the commercialization of scientific and technological achievements and the reform of the appropriation system. We should urge scientific research institutes to promote and apply the project from topic selection to achievement consciously to the rural economy, enhance the stamina in scientific research, establish a dynamic operating mechanism for funds management and improve the scientific research units Self-development ability. In the future, the management of finance and accounting can be summed up in three sentences: that is, vitality is obtained from reform, strength from development and benefit from management.