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一、整顿基础,重建制度我所由于历史原因,在管理上,基础比较薄弱。要走改革之路,首先要从整顿基础工作做起。为此,我们在被定为海洋局科研体制改革试点单位后,初步进行了财产清查,帐目核对,并结合我所在财务管理方面的薄弱环节,有针对性地制订了“经费管理制度”,“报销制度”,“现金管理制度”、“课题成本核算制度”、“固定资产管理制度”等14个财务会计制度,为改革打下了基础。二、以两级管理、两级核算形式开展全面经济核算两级管理:(1)所级管理:建立以财会工作为主的经营计划处,作为全所的经济管理中心。在所长的直接领导下,经营计划处负责组织、领导全所的经济核算工作,监督科研、生产、经营各环节是否讲求经济效益;参与科研、生产、销售、供应等计划的审查工作,及所内全部经济合同的签发;编制和检查年度经费预算、成本预算、财务收支计
First, rectify the foundation and rebuild the system As a result of historical reasons, I have made a relatively weak foundation in management. To take the road of reform, we must start with the rectification of basic work. To this end, after being designated as the pilot unit for the reform of the scientific research system of the State Oceanographic Administration, we initially carried out the inventory of assets and reconciliation of the accounts. In combination with the weak links in our financial management, we formulated the “management system of funds” 14 financial and accounting systems such as “reimbursement system”, “cash management system”, “subject cost accounting system” and “fixed assets management system” laid the foundation for the reform. II. To conduct a comprehensive two-level management of economic accounting in the form of two levels of management and two levels of accounting: (1) Level-level management: Establish a business plan-based office with financial and accounting work as the economic management center of the Institute. Under the direct leadership of the director, the business planning department is responsible for organizing and leading the economic accounting work of the whole institute, supervising whether the emphasis is put on economic benefits in all aspects of scientific research, production and management; participating in the review of plans of scientific research, production, sales and supply; and Issuance of all economic contracts in the establishment; preparation and examination of the annual budget, cost estimates, financial revenues and expenditures