摘要
近年来,北京矿冶研究总院在实行科研承包经营责任制的实践中,设计并建立了一套以向自负盈亏企业型转变为目标、以提高经济效益为中心、以经济管理为手段、从“记帐报帐型”向“核算管理型”转变为内容的财务管理办法和相应的规章制度。实践表明,这些办法和制度,对加强财务管理、促进承包经营责任制的发展起到了一定的作用,尽管还有不够健全和完善之处,但已取得了积极、可观的效果。
A set of systematic financial measures and rules has been mapped out and well operated by BGRIMM in its practice of the Departments Contracting System. These measures and rules feature the function of 'cost accounting administration' instead of the previous one of 'booking and reimbursement', aiming at shifting BGRIMM from a pure R&D institution to a self-sustained technological complex with enterprise functions, responsible for its own profits or losses. The major means adopted are economic management focusing on creating more economic benefits. The new system has reported promising response in strengthening financial administration on the Institute's activities, which has been consummating the Departments Contracting System inside the Institute and the system itself will also be perfected in further practice.
