论文部分内容阅读
从计划经济向市场经济的转变必然引起科研资金的使用效果及收益核算发生变化,为了能使科研资金迅速有效地使用,要求科研单位内部创建一个资金管理与会计服务为一体的会计服务体系,集中资金管理、强化内部监督的新型财务管理模式。建立财务中心正是这一客观要求的有益尝试。
The transition from a planned economy to a market economy will inevitably lead to changes in the use of scientific research funds and revenue accounting. In order to enable scientific research funds to be used promptly and effectively, an internal accounting service system integrating financial management and accounting services is required within scientific research units. Capital management, strengthen the internal supervision of the new financial management model. Establishing a financial center is a useful attempt at this objective requirement.