科研項(xiàng)目財(cái)務(wù)報(bào)賬制初級(jí)探討
發(fā)布時(shí)間:2018-08-28 09:17
【摘要】:為加強(qiáng)經(jīng)費(fèi)管理,提高經(jīng)費(fèi)使用效率,部分科研項(xiàng)目實(shí)行財(cái)務(wù)報(bào)賬制。在財(cái)務(wù)報(bào)賬和項(xiàng)目管理中,有些問題需要解決,如報(bào)賬業(yè)務(wù)真實(shí)性問題、支付問題;有些問題需要改進(jìn),如報(bào)賬項(xiàng)目管理問題、績(jī)效考核及激勵(lì)問題。在報(bào)賬過程中,要完善報(bào)賬手續(xù),采取正確支付結(jié)算方式,還要妥善解決墊付資金問題。在項(xiàng)目管理中,報(bào)賬單位應(yīng)將報(bào)賬項(xiàng)目納入管理范圍,與核算單位相互配合,做好項(xiàng)目管理工作和績(jī)效考核工作。
[Abstract]:In order to strengthen the management of funds and improve the efficiency of the use of funds, some scientific research projects implement financial accounting system. In financial reporting and project management, some problems need to be solved, such as truthfulness of accounting business and payment problems, and some problems need to be improved, such as accounting project management, performance appraisal and incentive problems. In the process of reporting, it is necessary to perfect the reporting procedures, adopt the correct payment and settlement method, and properly solve the problem of advanced funds. In the project management, the accounting unit should bring the accounting item into the management scope, cooperate with the accounting unit, and do well the project management and performance appraisal.
【作者單位】: 江蘇省農(nóng)業(yè)科學(xué)院會(huì)計(jì)中心;
【分類號(hào)】:G311
[Abstract]:In order to strengthen the management of funds and improve the efficiency of the use of funds, some scientific research projects implement financial accounting system. In financial reporting and project management, some problems need to be solved, such as truthfulness of accounting business and payment problems, and some problems need to be improved, such as accounting project management, performance appraisal and incentive problems. In the process of reporting, it is necessary to perfect the reporting procedures, adopt the correct payment and settlement method, and properly solve the problem of advanced funds. In the project management, the accounting unit should bring the accounting item into the management scope, cooperate with the accounting unit, and do well the project management and performance appraisal.
【作者單位】: 江蘇省農(nóng)業(yè)科學(xué)院會(huì)計(jì)中心;
【分類號(hào)】:G311
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