摘要
科研事业单位国有资产保值增值管理存在一系列问题,如多头管理,缺少协作;财务核算与资产管理脱节,未真正体现过程控制;3年以上应收账款比例偏高;经营性资产管理不到位,国有资产收益没有形成积累。针对上述问题,文章提出理顺部门间关系;加强财务控制,力保收支平衡;加强应收账款管理;规范经营性资产及其收益的管理;加速科技成果转化,提升增值能力等措施。
There are a lot of problems on the management of the preservation and increment of scientific institution＇s state-owned assets value, i.e., many departments are involved to manage and their cooperation is short, financial accounting and asset＇s management are out of joint, procedural control is not incarnated really, the proportion of accounts receivable over 3 years is very high, management to the operational assets is in shortage, and state-owned assets don＇t form into accumulation. To solve above problems, solutions were put forward in the paper. These measures includes the relations among departments should be coordinated, financial control should be strengthened to keep the budget balance, the management of accounts receivable should be reinforced, the management of operational assets and its income should be regulated, and the transformation of sci-tech achievements should be accelerated to raise institutions＇ increment ability.
出处
《农业科技管理》
2008年第5期51-53,共3页
Management of Agricultural Science and Technology
基金
中央级公益性科研院所基本科研业务费专项(中国热带农业科学院院本级)(2007-YBJ-3)
关键词
科研事业单位
国有资产
保值增值
Scientific institution
State-owned assets
Preservation and increment of state-owned assets value
