财政四项改革对农业科研事业单位财务管理的影响
发布时间：2018-08-10 19:41
【摘要】：2003年10月14日，我国首次提出财政体制改革要“深化部门预算、国库集中收付、政府采购和收支两条线”（简称四项制度改革），这是政府内部的一次重大的财政制度创新，也是从源头上预防和治理腐败健全公共财政体系的重大举措。财政四项制度改革是一个系统工程，互相促进，相辅相成，其中，部门预算是基础，国库集中收付是核心，政府采购和收支两条线是主要手段。 近年来随着国家对农业科研工作的重视和农业科研体制的大幅度改革，农业科研事业单位的资金来源渠道增多，各项工作经费和项目经费不断增加，因此我们必须要规范农业科研事业单位财务管理，提高其资金使用效率。财政四项改革自施行以来，对规范农业科研事业单位的财务管理起到了积极的作用，但是由于农业科研事业单位兼具农业、科学、事业单位三者的特点，使其在财政改革中依然存在许多不适应的地方。本文将通过理论和案例结合的方式，结合自己在湖北省农业科学院的工作经历，根据农业科研不同于其他行业的特点，探讨农业科研事业单位财务制度在现行农业科研事业单位财务制度和一系列财政改革中存在的相冲突的问题，，进一步对农业科研事业单位的财务制度的改革提出意见。
[Abstract]:On October 14, 2003, our country put forward for the first time that the reform of the financial system should "deepen the departmental budget, centralize the state treasury receipts and payments, government procurement and revenue and expenditure" (abbreviated as four system reforms). This is a major innovation of the financial system within the government. It is also a major measure to prevent and control corruption and improve public finance system. The reform of the four systems of finance is a systematic project, which promotes each other and complements each other. Among them, the department budget is the basis, the treasury collection and payment is the core, and the two lines of government procurement and revenue and expenditure are the main means. In recent years, with the attention paid by the state to agricultural scientific research and the great reform of the agricultural scientific research system, the sources of funds for agricultural scientific research institutions have increased, and the funds for various work and projects have been increasing. Therefore, we must standardize the financial management of agricultural scientific research institutions and improve the efficiency of their use of funds. Since its implementation, the four financial reforms have played a positive role in standardizing the financial management of agricultural scientific research institutions. However, because agricultural scientific research institutions have the characteristics of agriculture, science, and institutions, Make it still in the financial reform there are many unsuitable places. In this paper, we will combine the theory with the case, combine our own work experience in Hubei Academy of Agricultural Sciences, according to the characteristics of agricultural research different from other industries, This paper probes into the conflicts between the financial system of agricultural scientific research institutions and a series of financial reforms, and puts forward some suggestions on the reform of the financial system of agricultural scientific research institutions.
【学位授予单位】：中国农业科学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6;F812.2;F324.3
本文编号：2176004
[Abstract]:On October 14, 2003, our country put forward for the first time that the reform of the financial system should "deepen the departmental budget, centralize the state treasury receipts and payments, government procurement and revenue and expenditure" (abbreviated as four system reforms). This is a major innovation of the financial system within the government. It is also a major measure to prevent and control corruption and improve public finance system. The reform of the four systems of finance is a systematic project, which promotes each other and complements each other. Among them, the department budget is the basis, the treasury collection and payment is the core, and the two lines of government procurement and revenue and expenditure are the main means. In recent years, with the attention paid by the state to agricultural scientific research and the great reform of the agricultural scientific research system, the sources of funds for agricultural scientific research institutions have increased, and the funds for various work and projects have been increasing. Therefore, we must standardize the financial management of agricultural scientific research institutions and improve the efficiency of their use of funds. Since its implementation, the four financial reforms have played a positive role in standardizing the financial management of agricultural scientific research institutions. However, because agricultural scientific research institutions have the characteristics of agriculture, science, and institutions, Make it still in the financial reform there are many unsuitable places. In this paper, we will combine the theory with the case, combine our own work experience in Hubei Academy of Agricultural Sciences, according to the characteristics of agricultural research different from other industries, This paper probes into the conflicts between the financial system of agricultural scientific research institutions and a series of financial reforms, and puts forward some suggestions on the reform of the financial system of agricultural scientific research institutions.
【学位授予单位】：中国农业科学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6;F812.2;F324.3
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