非营利科研机构财务决策机制的思考

Considerations on Financial Decision Mechanism of the Non-profit Scientific Research Institutions

财务决策机制是财务运行机制的核心,决定着财务活动的方向,对财务管理目标的实现具有重大影响。文章根据对河南省省属54个非营利科研机构调研结果,分析了省属非营利科研机构的财务管理体制、理念、内部管理制度及财务管理运行的基本状况,提出了要保证非营利科研机构财务管理规范运行的创新思路,即以理事会为决策核心,区分内部管理层和资金类别,建立分层次、分类别的财务决策体系;拓展财务预测职能,引入滚动预算,制订好财务规划;把握好信息的收集和传递、风险意识等影响财务管理决策的关键因素。

The decision mechanism is the core of financial operation mechanism and it determines the direction of financial activities. It also has a significant impact on the achievement of financial management objectives. According to the research results of 54 provincial non-profit scientific research institutions in Henan province, the basic situation of financial management system, the ideals, and the internal management system and running a financial management system were analyzed in the paper. The innovation ideas for ensuring standard operation of financial management in non-profit scientific research institutions were put forward, i.e., let the council being decision core, distinguish between internal management and fund category, establish a hierarchical, classification of financial decision system; expand financial forecast function, introduce rolling budget, do well with the financial planning; grasp key factors that affect financial management decision such as information collection and transmission, risk consciousness and so on.