政府会计制度下农业科研单位财务管理探究

STUDY OF FINANCIAL MANAGEMENT OF AGRICULTURAL RESEARCH INSTITUTIONS UNDER GOVERNMENT ACCOUNTING SYSTEM

关键词:  政府会计制度农业科研单位财务管理

Key words:  government accounting system  agricultural research institution  financial management

摘要:

目前政府会计制度已开始在农业科研单位全面实施，政府会计制度下会计核算和报表编制较为复杂，对农业科研单位的财务管理模式和财务人员的专业素质提出更高的要求，提高农业科研单位财务管理的难度。文章通过探讨政府会计制度改革对农业科研单位财务管理的影响，分析政府会计制度下农业科研单位财务管理存在的问题，提出政府会计制度下农业科研单位完善财务管理的措施。希望能够为提升农业科研单位的财务管理水平提供参考价值，促进农业科研单位长期稳健发展。

Abstract:

With the comprehensive implementation of the government accounting system in agricultural scientific research institutions, accounting and statement compilation are more complex, and higher requirements are put forward for the financial management mode and professional quality of financial personnel. At present, financial management of agricultural scientific research institutions is more difficult. This paper discussed the impact of the government accounting system reform on the financial management of agricultural scientific research institutions, analyzed the problems existing under the government accounting system, and put forward measures to improve the financial management of agricultural scientific research institutions. It is expected to provide some valuable reference for improving the financial management level and promote the long term steady development of agricultural scientific research institutions.