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随着国家对科研事业单位投入的加大,我国科研事业单位在其财务管理方面存在着许多新的挑战。至今,新《事业单位会计制度》已实施两年多,科研事业单位在财务管理中还是有一定的不足。因此,如何在新会计制度背景下进一步完善我国科研事业单位的财务管理工作,就成为大多学者们关心的研究重点。本文从新会计制度贯彻落实方面、科研项目经费管理方面、财务预算管理方面、内部财务控制方面和财务人员综合素质方面探讨了我国科研事业单位应如何进一步完善其财务管理工作。
As the state invests more in research institutions, there are many new challenges in its financial management in China’s scientific research institutions. So far, the new “Institutional Accounting System” has been implemented more than two years, research institutions still have some deficiencies in financial management. Therefore, how to further improve the financial management in China’s scientific research institutions under the background of the new accounting system has become a research focus that most scholars are concerned about. This article explores how to further improve the financial management of our country’s research institutions in terms of implementing the new accounting system, funding of scientific research projects, financial budget management, internal financial control and financial officers’ overall quality.