科研项目财务报账制初级探讨
发布时间：2018-08-28 09:17
【摘要】：为加强经费管理,提高经费使用效率,部分科研项目实行财务报账制。在财务报账和项目管理中,有些问题需要解决,如报账业务真实性问题、支付问题;有些问题需要改进,如报账项目管理问题、绩效考核及激励问题。在报账过程中,要完善报账手续,采取正确支付结算方式,还要妥善解决垫付资金问题。在项目管理中,报账单位应将报账项目纳入管理范围,与核算单位相互配合,做好项目管理工作和绩效考核工作。
[Abstract]:In order to strengthen the management of funds and improve the efficiency of the use of funds, some scientific research projects implement financial accounting system. In financial reporting and project management, some problems need to be solved, such as truthfulness of accounting business and payment problems, and some problems need to be improved, such as accounting project management, performance appraisal and incentive problems. In the process of reporting, it is necessary to perfect the reporting procedures, adopt the correct payment and settlement method, and properly solve the problem of advanced funds. In the project management, the accounting unit should bring the accounting item into the management scope, cooperate with the accounting unit, and do well the project management and performance appraisal.
【作者单位】： 江苏省农业科学院会计中心;
【分类号】：G311
[Abstract]:In order to strengthen the management of funds and improve the efficiency of the use of funds, some scientific research projects implement financial accounting system. In financial reporting and project management, some problems need to be solved, such as truthfulness of accounting business and payment problems, and some problems need to be improved, such as accounting project management, performance appraisal and incentive problems. In the process of reporting, it is necessary to perfect the reporting procedures, adopt the correct payment and settlement method, and properly solve the problem of advanced funds. In the project management, the accounting unit should bring the accounting item into the management scope, cooperate with the accounting unit, and do well the project management and performance appraisal.
【作者单位】： 江苏省农业科学院会计中心;
【分类号】：G311
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7 解s，
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