预算管理一体化背景下科研事业单位会计基础工作规范化的思考

THOUGHTS ON THE STANDARDIZATION OF BASIC ACCOUNTING WORK IN SCIENTIFIC RESEARCH INSTITUTES UNDER THE BACKGROUND OF BUDGET MANAGEMENT INTEGRATION

关键词:  预算管理一体化  会计基础工作  规范化  科研事业单位

Key words:  budget management integration  basic accounting work  normalization  scientific research institutes

摘要:

2019年6月财政部印发《财政核心业务一体化系统实施方案》，开始在全国部署推进预算管理一体化建设，一场波澜壮阔的预算管理制度改革正式拉开帷幕。在此背景下，文章首先刷新了对会计基础工作的认知，强调科研事业单位会计基础工作规范化的重要性，然后从会计人员、会计核算、内部会计管理制度、会计信息化建设四个方面具体分析预算管理一体化给会计基础工作规范化带来的压力挑战，并在预算管理一体化发展目标的指引下逐一提出针对性的对策措施，为加速推进科研事业单位会计基础工作规范化进程提供参考。

Abstract:

In June 2019, the Ministry of Finance issued the "Implementation Plan for the Integrated Financial Core Business System", and began to deploy and promote the construction of integrated budget management nationwide. A magnificent reform of the budget management system officially kicked off. In this context, the article first refreshed the understanding of basic accounting work, emphasized the importance of standardizing basic accounting work in scientific research institutes, and then analyzed the pressure and challenges brought by the integration of budget management to the standardization of basic accounting work from four aspects, accounting personnel, accounting, internal accounting management systems, and accounting informatization construction. Under the guidance of the development goal of integrated budget management, targeted countermeasures are proposed one by one, so as to provide references for accelerating the standardization process of accounting basic work in scientific research institutes.