论文部分内容阅读
随着科技体制改革的不断深入,科研机构外部环境和内部运行机制都发生着深刻变化,科研机构以及各单位之间经济关系复杂化程度增加。科研机构科学发展的任务已提到议事日程上来,树立新的财务管理观念,充分发挥财务预测、财务决策、财务控制与财务分析的职能作用。筹资渠道市场化、利益分配的多元化必然对科研财务管理工作提出新的要求。财务管理工作的地位和作用促使科研机构财务管理工作的创新势在必行。加强科研单位的财务管理,建立与科技体制、财政体制以及相关政策适应的科研机构财务管理新机制就显得更为重要。
With the continuous deepening of scientific and technological system reform, profound changes have taken place in the external environment and internal operation mechanism of scientific research institutes, and the degree of complexity of economic relations between scientific research institutes and various units has also increased. The task of scientific research institutions in scientific development has been referred to the agenda, establish a new concept of financial management, give full play to the financial forecasting, financial decision-making, financial control and financial analysis of the functional role. Market-oriented financing channels, the diversification of the interests of the inevitable scientific research financial management work put forward new requirements. The status and role of financial management work to promote innovation in research institutions financial management is imperative. It is even more important to strengthen the financial management of scientific research units and to establish a new financial management mechanism for scientific research institutes that are compatible with scientific and technological systems, financial systems and relevant policies.