基层农业科研单位新会计制度下财务管理措施

MEASURES FOR FINANCIAL MANAGEMENT UNDER THE NEW ACCOUNTING SYSTEM FOR PRIMARY LEVEL AGRICULTURAL RESEARCH UNITS

关键词:  新会计制度科研单位财务管理

Key words:  new accounting system  public units  institution financial management

摘要:

事业单位要抓住实施新会计制度机遇，全面提高财务管理水平。文章首先对新会计制度实施背景与新会计制度的内容作了相应的阐述； 对新会计制度实施的现状与问题进行了总结和剖析； 该文对基层农业科研单位新会计制度下加强财务管理，提出了相应的实施措施，将有利于建立适合科研单位实际情况的财务管理预算体系，进一步加强农业科研单位财务管理。

Abstract:

Public units should seize the opportunity of implementing the new accounting system and comprehensively improve the level of financial management. Firstly, the paper expounds the background of the implementation of the new accounting system and the content of the new accounting system. The current situations and problems of the implementation of the new accounting system are summarized and analyzed. This paper puts forward the corresponding measures to strengthen the financial management under the new accounting system of primary level agricultural research units, which will be conducive to the establishment of the financial management budget system suitable for the actual situation of the unit, and further strengthen the financial management of agricultural research units.