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经过近年来的大幅度改革,我国分行业财务管理制度已经基本建立,适应市场经济发展需要和符合国际惯例的新的财务管理体系也正在逐步形成。从根本上讲,新财务管理体制和体系能够更加规范地体现农业事业机构运行中的资金状况和信息传递,确保其服务事业的健康发展。但另一方面,在经济体制转轨过程中,农业事业机构的内部运行机制和外部运行环境均已发生了重大变革。这种变革导致:①农业事业机构的服务对象特别是服务关系发生了不同程
After drastic reforms in recent years, the financial management system of our country has basically been established. A new financial management system that meets the needs of market economy development and complies with international practices is also gradually taking shape. Fundamentally speaking, the new financial management system and system can more formally reflect the financial status and information transfer during the operation of agricultural institutions and ensure the healthy development of their service businesses. However, on the other hand, during the transition of economic system, major changes have taken place in the internal operation mechanism and the external operation environment of agricultural institutions. This change led to: ① service providers in agricultural institutions, especially the relationship between services took place in different ways