| 摘要: |
| 修购专款是“十一五”新增的财政专项,与农业财政专项、科研财政专项、基本建设财政专项相比有其特殊性, 表现为:从政府支出功能分类科目来看,属于“科学技术”；从项目的实施程序来看,“房屋修缮”和“基础设施改造”项目与基本建设项目的实施程序基本相同,而在会计核算中又执行科学事业单位会计制度。该文在此新的背景下,探讨了如何加强和规范修购经费的管理,以期提高修缮购置经费财务管理水平,提高经费使用效益,顺利通过农业部的验收。 |
| 关键词: 修缮购置 专项管理 专项监督 |
| DOI： |
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| DISCUSSION ON STRENGTHENING AND STANDARDIZING THE MANAGEMENT OF THE SPECIAL FUNDS FOR REPAIR AND PURCHASE |
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Zhao Zhuming, Yu Jin
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(Department of finance, Yellow sea fisheries research institute, Chinese academy of fishery sciences, Qingdao 266071)
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| Abstract: |
| The special funds for repair and purchase established during the" eleventh five-year plan", which has particularity comparing with agriculture special fund, scientific research fund, the infrastructure construction fund. On the one hand, it belongs to " science and technology "from the aspect of government expenditure function classification subjects, while on the other hand, from the project implementation program, its implement procedure is same to infrastructure construction project, and the financial accounting is same to that in scientific institutions accounting system. Based on these backgrounds, the paper discussed how to strengthen and standardize the management of the purchase funds, so as to improve the financial management level, and increase the efficiency in the use of funds, smoothly get through the department of agriculture''s acceptance. |
| Key words: repair and purchase special funds management special funds supervision |
