预算管理一体化实施对农业科研单位财务核算的影响及建议——以江西预算管理一体化系统为例

Influence and Suggestions of Budget Management Integrated Implementation on Financial Accounting of Agricultural Research Institutes--Taking Jiangxi Integrated Budget Management System as an Example

预算管理一体化是财政部按照习近平总书记指示精神和党的十九大部署要求决定推进建设的一个以省级财政为主体基础,能够覆盖本地全区域的一体化预算管理系统的项目。江西省的预算管理一体化系统于2021年1月1日上线运行,江西省农业科学院是本省第一批启动运行的省直单位。论文就目前已启动的基础信息管理、项目库管理、预算批复、预算执行、预算调整调剂等几个模块运行阶段对农业科研单位财务核算方面产生的影响阐述几点看法,并对部分影响提出几点建议。

The integration of budget management is a project that the Ministry of Finance decided to promote the construction of an integrated budget management system based on provincial finance and covering the whole region in accordance with the spirit of General Secretary Xi Jinping's instructions and the deployment requirements of the 19th National Congress of the CPC.The integrated budget management system of Jiangxi Province has been put into operation on January 1,2021,and Jiangxi Academy of Agricultural Sciences is the first provincial unit to start operation.This paper expounds several views on the influence of the operating stages of basic information management,project database management,budget approval,budget implementation,budget adjustment on financial accounting of agricultural research institutions,and puts forward some suggestions on the influence.