国库集中支付体制下省级农业科学院的财务管理

Financial Management for Provincial Academies of Agricultural Sciences in Treasury Centralized Payment System

随着财政体制改革的推进和各省级农业科学院自身改革的发展,近年来省级农业科学院财务管理的外部、内部环境发生了根本性的改变。省级农业科学院的财务应是全方位的管理,既要适应国家宏观层面的政策要求,也要适应单位内部以科研为主的各项事业发展的要求。文章从预算管理、预算执行、科研项目经费管理、绩效评价管理4个方面对国库集中支付体制下省级农业科学院的财务管理进行了分析。

With the development of financial system reform and provincial academies of agricultural sciences in recent years,the external and internal environment of financial management for the academies have changed fundamentally.Financial management for the academies should be a comprehensive one adapt to both national policy requirements in macroscopic level and the requirements of development of academies mainly in scientific research.In this paper,financial management for the provincial academies of agricultural sciences in treasury centralized payment system were analyzed and expounded,from four aspects of budget management,budget implementation,scientific research project funds management and performance evaluation management.