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军工科研事业单位预算是单位完成事业发展目标和计划的重要保证,也是单位财务工作的基本依据。因此,合理编制单位预算,严格预算执行,真实反映单位财务状况和科研、生产经营成果;提高资金使用效率,防范财务风险,也是军工科研事业单位财务管理的主要任务。本单位预算的编制,按照量入为出,收支平衡的原则,通过建立完整的账户模型,把所有预算数据填入模型,以模拟决算报表的方式,编制财务预算报表。这种编报方式在2014年军工科研事业单位采用了
The budget for military scientific research institutions is an important guarantee for the units to accomplish their career development goals and plans and is also the basic basis for their financial work. Therefore, it is also the main task of the financial management of the military scientific research institutions to reasonably formulate the unit budget, strictly implement the budget, and truly reflect the financial status of the unit and the achievements of scientific research and production and operation; improve the efficiency of capital utilization and prevent financial risks. The preparation of the unit’s budget, in accordance with the principle of measuring in and out of balance, formulates a financial budget statement by setting up a complete account model, filling in all the budget data into the model and simulating the final accounts. This method of compilation was adopted by military research institutes in 2014