农业科研单位国库集中支付的操作性难题及解决对策

Problems of Centralized Treasury Payment in Agricultural Research Institutions and Countermeasures

文章对科研单位实行国库集中支付制度过程中遇到的预算管理、二级单位之间转账以及现有会计管理模式等难以适应这一制度的问题作出了分析,提出了加强财会队伍建设、完善国库集中支付系统和财务核算系统、修改会计核算流程、部分业务引入权责发生制等解决对策。

Problems as budget management and transfer of account between sub-financial departments were analyzed in the paper, which the agricultural research institutions will encounter in the centralized treasury payment system. Solutions were proposed, such as capacity building of accountant staff, improving centralized treasury payment system and accounting system, revising checking procedures, and partly adopting the accrual basis system, etc.