放管服改革下农业科研经费管理与核算研究

Research on the Management and Accounting of Agricultural Scientific Research Funds under the Reform of Release, Management and Service

科研经费是农业科研单位主要的经费来源,科研经费的管理与核算是农业科研单位财务部门的日常工作,也是重点工作,关系着农科科研单位科研工作的顺利推进。2016年国务院出台了“放管服意见”后,对农业科研单位科研经费的管理和结算工作提出了更多要求。在“放管服”改革下,农业科研单位财务部门如何落实科研经费管理和核算,避免出现“一放就乱,一管就死”的局面,是农业科学研究单位需要面对的一道难题。鉴于此,对“放管服”改革下农业科研经费管理和核算工作进行思考。

Scientific research funds are the main source of funds for agricultural scientific research institutions.The management and accounting of scientific research funds is not only the daily work but also the key work of the financial department of agricultural scientific research institutions,which is more related to the smooth promotion of scientific research work in agricultural scientific research institutions.In particular,after the State Council issued the“opinions on the release,management and service”in 2016,more requirements were put forward for the management and settlement of scientific research funds in agricultural research institutions.Under the reform of“release,management and service”how to implement the management and accounting of scientific research funds by the financial department of agricultural research institutions is a difficult problem to be faced.In view of this,this paper discusses the management and accounting of agricultural research funds under the reform of“release,management and service”.