国库集中支付制度下农业科研单位财务管理探索

发布时间：2018-04-13 01:33

本文选题：国库集中支付 + 预算管理　；参考：《江苏农业科学》2014年02期

【摘要】：国库集中支付制度在强化预算管理、规范政府采购工作流程、提高资金运行效率和使用效益、提升财务管理水平等方面促进了农业科研单位财务管理的规范和提高。但随着国库集中支付改革的深入,如何使现行的预算管理办法、国库集中支付制度和农业科研单位实际情况相结合,还存在诸多难点,例如:项目支出预算与国库集中支付的管理脱节;项目支出预算下达滞后,影响科研项目工作正常进行;农业科研项目预算执行难,造成项目经费变相浪费;农业科研单位实行公务卡结算管理,与科研项目实际支出需求有差异。针对这些难点,提出加强农业科研财务管理工作的对策:转变理财观念,强化财务管理基础;严格预算编制,加强预算执行管理;进一步完善财务管理制度;加快完善国库集中支付网络平台建设,保证数据管理的安全稳定;提高财会人员实际操作能力。
[Abstract]:The treasury centralized payment system has promoted the standardization and improvement of the financial management of agricultural scientific research units in the aspects of strengthening budget management, standardizing the working flow of government procurement, improving the efficiency and efficiency of fund operation and improving the level of financial management.However, with the deepening of the reform of centralized treasury payment, there are still many difficulties in how to combine the current budget management methods, the treasury centralized payment system and the actual situation of agricultural scientific research units.For example, the project expenditure budget is out of touch with the management of the centralized payment of the treasury, the project expenditure budget is delayed, which affects the normal work of the scientific research project, the budget implementation of the agricultural scientific research project is difficult, resulting in the waste of the project funds in disguise;The agricultural scientific research unit implements the public service card settlement management, and the scientific research project actual expenditure demand has the difference.In view of these difficulties, the countermeasures to strengthen the financial management of agricultural scientific research are put forward: changing the concept of financial management, strengthening the foundation of financial management, strictly making the budget, strengthening the management of budget execution, further improving the financial management system;We will speed up the construction of the treasury centralized payment network platform to ensure the security and stability of data management, and improve the actual operation ability of financial and accounting personnel.
【作者单位】：安徽省农业科学院;
【分类号】：G311;F302.6

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