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随着时代的发展,社会的进步,在我国在长期的社会主义事业的建设过程中,逐渐发现了科技发展对现代经济社会的重大助推作用,有计划性的加大了对国内各个科研事业单位与高新技术企业的扶持力度,我国的科研事业的发展在改革开放以后获得一定的成效,但与此同时我国科研事业单位财务管理工作的滞后问题也越发的突显。虽然新会计制度实施以来,我国的科研事业单位进行了财务管理工作的调整与革新,有意识的进行了财务管理的工作改革,但是整体上收效甚微、成果不佳。因此提高本单位的财务管理工作水平,依旧是当前我国科研事业单位亟待解决的问题。本文从新会计制度的内容出发,对当前存在于我国科研事业单位财务管理工作中的问题进行了阐述,提出了新会计制度下提高科研事业单位财务管理工作的方法与措施,希望有所裨益。
With the development of the times and the progress of society, in our country’s long-term socialist construction, we have found a significant boost to the modern economy and society from the development of science and technology and have systematically stepped up the efforts of various scientific research projects in China. Units and high-tech enterprises, the development of China’s scientific research has achieved some success after the reform and opening up. However, at the same time, the lag problem in the financial management of the research institutes in our country has become increasingly prominent. Although the new accounting system has been implemented, the scientific research institutions in our country have carried out the adjustment and reform of their financial management work, consciously carried out the work reform on financial management, but with little success as a whole and poor results. Therefore, raising the level of financial management in this unit is still a problem to be solved urgently by the scientific research institutes in our country. Based on the content of the new accounting system, this article elaborates the current problems existing in the financial management of scientific research institutes in our country, and puts forward the methods and measures to improve the financial management of scientific research institutions under the new accounting system.