军工科研单位收入管理研究——基于业财融合的视角

Research on Income Management of Military Research Institutions:The Perspective of Business Finance Integration

随着国家高质量发展战略和新收入准则相继在国企和央企中贯彻落实,军工科研单位逐步转换发展路径,更迭管理方式,对标世界一流,经营规模和质量均有较大提升。军工科研单位作为国民经济不可或缺的重要组成部分,承担着提高经营效率和推动国防建设高质量发展的重要使命。本文采用调研问卷形式,分析12家军工科研单位收入管理现状,在此基础上总结收入管理难点,最后从业财融合角度研究提出合同管理、审价管理、价格估算、交付管理等针对性的管理对策,推动军工科研单位规范收入管理,促进业财融合,助力军工科研单位高质量发展。

With the implementation of the national high-quality development strategy and new income standards in state-owned enterprises,military research institutions are gradually shifting their development paths,changing their management methods,benchmarking against world-class standards,and achieving significant improvements in business scale and quality.Military research institutions,as an indispensable and important component of the national economy,also undertake the important mission of improving operational efficiency and promoting high-quality development of national defense construction.This article uses a survey questionnaire to analyze the current situation of income management in 12 military research institutions.Based on this,the difficulties in income management are summarized.Finally,from the perspective of business and finance integration,targeted management strategies such as contract management,price evaluation management,price estimation,and delivery management are proposed to promote standardized income management in military research institutions,promote business and finance integration,and assist in the high-quality development of military research institutions.