浅析中央级农业科研机构实施政府会计制度改革的应对策略

The Countermeasures of The Central Agricultural Scientific Research Institutions to Implement Government Accounting System

关键词:  政府会计制度 科研机构管理 财务管理

Key words:  government accounting system  management of scientific research institutions  financial management

摘要:

政府会计制度改革是一次事业单位财务会计管理基础要素的变革，对中央级农业科研机构管理影响深远。政府会计重构了“八要素”会计核算体系，特点是“双功能、双基础，双报告”，会计核算上更加细致，会计报告更加详实。本文通过对政府会计制度改革情况的分析，探讨改革对中央级农业科研机构管理的影响，提出了加强组织领导、人才队伍建设、行业标准制定、信息化建设以及成本核算研究等对策。

Abstract:

The reform of government accounting system is significant and far-reaching in public institutions. There are "eight elements" in Government accounting system which has been reconstructed, which is characterized by "two functions, two bases and two reports". The accounting and the accounting report are more detailed. Based on the analysis of the reform of government accounting system, this paper discusses the influence of the management of agricultural scientific research institutions at the central level, and puts forward some countermeasures, such as strengthening the organization and leadership, the construction of talent team, the formulation of industry standards, the construction of information technology and the research of project cost accounting.