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2013年1月我国《科学事业单位财务制度》的颁布与实行,有效的指导了科研事业单位会计改革的开展。在新财务制度要求下,需要科研单位财务管理工作者对单位会计核算中出现的常见问题进行分析,并采取相应措施积极应对,以便能促进国家基础科学技术研究目标的实现,同时确实做好国有资产保护工作。
In January 2013, the promulgation and implementation of the “Financial System of Scientific Institutions” in our country effectively guided the development of accounting reform in scientific research institutions. Under the requirements of the new financial system, financial management workers of scientific research units are required to analyze the common problems that appear in their accounting and to take corresponding measures to actively respond to them in order to promote the realization of the goal of national basic science and technology research, and at the same time, Asset protection work.