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气象单位是兼有科技型、基础性特征的社会公益型单位,是关系经济社会发展、生态环境改善、人民群众的生产生活的重要行业,特别对农业生产发展和农民增收具有不可或缺的作用。气象单位的这些特点,反映在财务管理方面,国家和财政全额拨款单位痕迹明显。在全面深化改革的形势下,气象单位的财务管理体制如何适应经营体制的转变,如何在资金来源渠道多元化的情况下管好用好资金并发挥资金的效率,存在不少难点,急需调整和改善。笔者通过对气象单位财务管理难点的分析,提出了加强全面预算管理、强化资金约束审计等建议。
Meteorological units are both social science and technology, basic social characteristics of social units, is related to economic and social development, improve the ecological environment, people’s life and production of important industries, especially for the development of agricultural production and increase farmers has an indispensable role . These characteristics of the meteorological units are reflected in the financial management. The obvious signs of the state and financial fully appropriated units are obvious. Under the situation of deepening the reform in an all-round way, how to adapt the financial management system of the meteorological units to the change of the management system and how to manage and utilize the funds in an efficient manner with the diversified sources of funds, improve. Based on the analysis of the financial management difficulties of the meteorological units, the author puts forward some suggestions such as strengthening overall budget management and strengthening capital constraint auditing.