摘要
我国的科研单位属于事业单位的一部分,事业单位的财务管理内容是单一的和可操作的。目前我国非营利科研事业单位的财务管理模式主要包括事业经费预算管理、科研经费的预算管理和使用、基本建设经费的管理以及预算外资金的管理。其中,预算管理是事业单位财务管理的最重要组成部分。结合国外非营利科研事业单位的财务管理经验的比较、借鉴和对我国现行模式的分析、总结,可以得出结论,即当前我国非营利科研事业单位的财务管理模式还存在着基础管理关系尚未理顺、财务管理体制不健全以及预算管理工作浮于表面等一系列问题。完善我国非营利科研事业单位的财务管理模式应从观念、制度、体制、机制等多个方面改革、创新。一是树立适应社会主义市场经济的财务观念,二是设置多元的事业单位经营收支管理模式,三是按改革的要求重新确定适应社会主义市场经济发展需要的事业单位财务管理目标,四是认真编制财务预算收支计划,五是实施重点目标管理。
China＇s scientific research units are part of public institution and whose financial management is single and operational. At present, financial management in non--profit research institutions in our country includes several core management of budget management, the budget for scientific research, management and use of scientific research funds, infrastructure funds and extra budgetary funds. Among them, the budget management is the most important part of financial management in public institutions. By Com- bination of research abroad and our current mode, it can be concluded that there is still a series of problems such as out of order of basic management relationship, imcomplete financial management system, as well as invalid budget management. To improve the financial management model need many aspects effort including the concept, system, structure, mechanism. First, to establish market--orient financial concepts second, to set up multiple operating and payment management model; third, to revise the financial management objectives to meet the new need accordance with requirement of the socialist market economy development; fourth, to carefully prepare the financial budget for income and expenditure plans and finally, to set priority in management.
出处
《农业科研经济管理》
2009年第2期9-13,共5页
Management for Economy in Agricultural Scientific Research
关键词
非营利
事业单位
财务管理
Non-- profit
insititutions
financial management
