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财政部今年印发了《管理会计基本指引》(财会[2016]10号),其主要目的就是为了促进单位加强管理会计工作,提升内部管理水平,促进经济转型升级。其目标是“通过管理会计工具方法,参与单位规划、决策、控制、评价活动并为之提供有用信息,推动单位实现战略规划”。而实验室作为一个基层单位,独立的财务是其存在的基本条件之一,其运行需要符合准则的要求,而全面、全过程的质量控制离不开财务管理的支持。
This year, the MOF issued the “Basic Guide for Management Accounting” (Cai Kuai [2016] No. 10). Its main purpose is to promote units to strengthen management and accounting work, improve internal management and promote economic restructuring and upgrading. The goal is to “help organizations to achieve strategic planning” by participating in organizational planning, decision-making, controlling and evaluating activities and providing them with useful information through the management of accounting tools. As a grassroots unit, independent finance is one of the basic conditions for its existence. Its operation needs to meet the requirements of the guidelines. However, the quality control of the laboratory and the entire process can not be separated from the support of financial management.