摘要
引入财政"收支两条线"的管理概念,探索农业科研预算单位资金和预算管理模式,提出并分析了"集中资金、统一收支、预算管理、内部协调"的运行架构,以有效提升财务管理效果。
With the deepening of financial budget management reform,agricultural research institutions must seek new fund and budget management modes.By introducing the financial concept of ＂separation between revenue and expenditure＂,the paper explores the fund and budget management modes suitable for agricultural research institutions and proposes and analyzes the operating framework of ＂fund centralization,canalization of income and expenses,budget management and internal coordination＂ so as to improve the financial management efficiently.
出处
《上海农业学报》
CSCD
北大核心
2011年第4期110-113,共4页
Acta Agriculturae Shanghai
关键词
收支两条线
预算管理
资金管理
事业单位
Separation between revenue and expenditure
Budget management
Fund management
Institution
