财会监督视角下农业科研单位财务管理优化与创新模式研究被引量：2

Research on the Optimization and Innovation Model of Financial Management in Agricultural Scientific Research Institutions from the Perspective of Financial and Accounting Supervision

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摘要 2023年2月,中共中央办公厅、国务院办公厅发布了《关于进一步加强财会监督工作的意见》,旨在进一步健全财会监督体系,完善财会监督工作机制,加大重点领域财会监督力度。笔者结合行业调研和自身科研单位财务管理工作经验,从农业科研单位财务管理存在的问题入手,借助文献资料及调研资料,通过综合分析和研究,提出构建财会监督视角下农业科研单位财务管理优化与创新模式,将财务监督融入日常管理,以加大对农业科研单位的监督力度,规范其财务行为,提升资源配置效率和资金使用效率,助力农业科研单位切实提高财务管理效能和管理水平,提升财务人员综合素质,提高会计信息质量,以促进农业科研单位健康发展。 In February 2023,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the"Opinions on Further Strengthening Financial and Accounting Supervision",aimed at further improving the financial and accounting supervision system,perfecting the working mechanism of financial and accounting supervision,and increasing the intensity of financial and accounting supervision in key areas.Based on industry research and personal experience in financial management at a scientific research institution,the authors started with the problems existing in the financial management of agricultural scientific research institutions,with the help of literature and research data,and through comprehensive analysis and research,proposed to construct an optimization and innovation model for the financial management of agricultural scientific research institutions from the perspective of financial and accounting supervision.This model integrates financial supervision into daily management to increase the supervision of agricultural scientific research institutions,standardize their financial behavior,improve the efficiency of resource allocation and fund use,help agricultural scientific research institutions effectively improve financial management efficiency and management level,enhance the comprehensive quality of financial personnel,improve the quality of accounting information,and promote the healthy development of agricultural scientific research institutions.

作者徐淑敏马晓萍史雄超 Xu Shumin;Ma Xiaoping;Shi Xiongchao(Hebei Water Resources Research and Experimental and Extension Center of Water Resources Technology,Shijiazhuang,050061;Institute of Agricultural Information and Economics,Hebei Academy of Agriculture and Forestry Sciences,Shijiazhuang,050051 China)

机构地区河北省水资源研究与水利技术试验推广中心河北省农林科学院农业信息与经济研究所

出处《农业科技管理》 2025年第1期98-102,共5页 Management of Agricultural Science and Technology

基金河北省会计科研课题(会计管理2024-13)。

关键词财会监督农业科研单位财务管理优化创新模式研究 Financial and accounting supervision Agricultural scientific research institutions Financial management Optimization Innovation Model research

分类号 F302.6 [经济管理—产业经济]