| 摘要: |
| 在科技强国的总体战略布局下，我国持续加大科研经费投入。同时，新的《政府会计制度》的颁布，对科研事业单位财务管理理念、会计核算模式、会计核算范围等领域有了新的要求。为了更好地贯彻执行《中共中央国务院关于坚持农业农村优先发展做好“三农”工作的若干意见》，农业科研事业单位财务管理向信息化发展是新形势下的必然趋势。文章分析总结了农业科研事业单位财务管理信息化建设存在的问题，构建了财务管理信息化建设框架，提出了加快推进财务管理信息化建设的意见和建议。 |
| 关键词: 农业科研事业单位财务管理信息化 |
| DOI： |
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| CONSTRUCTION OF FINANCIAL MANAGEMENT SYSTEM IN AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTIONS |
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Wang Huazhu
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Institute of Quality Standard and Testing Technology for AgroProducts, Chinese Academy of Agricultural Sciences, Beijing, 100081,China
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| Abstract: |
| Under the overall strategic layout in science and technology, investment in science and technology has remarkably increased in recent years in our country. Many new requirements have been put forward for the management of research funding. At the same time, the promulgation of the new "Government Accounting System" has made scientific research institutions face new challenges, such as financial management, accounting model and scope. In order to implement "Several Opinions of the Central Committee of the Communist Party of China on Adhering the Priority of Agriculture and Rural Development", the financial management methods of scientific research institutions must change their concepts and explore new management model. We analyzed and summarized the problems existed in the financial management system construction in scientific research institutions under the new situation, and constructed the framework of financial management system. At last we put forward suggestions for accelerating the construction of financial management system. |
| Key words: agricultural scientific research institutions financial management informationization |
