中央级农业科研机构实施政府会计改革的策略

STRATEGIES FOR IMPLEMENTING GOVERNMENT ACCOUNTING REFORM IN CENTRAL AGRICULTURAL RESEARCH INSTITUTIONS

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，会计报告更加翔实。文章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、信息化建设以及开展成本核算研究等对策。

Abstract:

The reform of government accounting system is a reform of the basic elements of financial accounting management in public institutions, which has a far reaching impact on the management of agricultural scientific research institutions at the central level. Government accounting reconstructs the "eight elements" accounting system, characterized by "double functions, double bases and double reports", which is more detailed in accounting and more detailed in accounting report. Through the analysis of the government accounting system reform, this paper discusses the impact of the reform on the management of the central level agricultural scientific research institutions, and puts forward some countermeasures such as strengthening the organization and leadership, personnel team construction, industry standard formulation, information construction and cost accounting research.