【摘要】：2003年10月14日，我國(guó)首次提出財(cái)政體制改革要“深化部門(mén)預(yù)算、國(guó)庫(kù)集中收付、政府采購(gòu)和收支兩條線”（簡(jiǎn)稱(chēng)四項(xiàng)制度改革），這是政府內(nèi)部的一次重大的財(cái)政制度創(chuàng)新，也是從源頭上預(yù)防和治理腐敗健全公共財(cái)政體系的重大舉措。財(cái)政四項(xiàng)制度改革是一個(gè)系統(tǒng)工程，互相促進(jìn)，相輔相成，其中，部門(mén)預(yù)算是基礎(chǔ)，國(guó)庫(kù)集中收付是核心，政府采購(gòu)和收支兩條線是主要手段。 近年來(lái)隨著國(guó)家對(duì)農(nóng)業(yè)科研工作的重視和農(nóng)業(yè)科研體制的大幅度改革，農(nóng)業(yè)科研事業(yè)單位的資金來(lái)源渠道增多，各項(xiàng)工作經(jīng)費(fèi)和項(xiàng)目經(jīng)費(fèi)不斷增加，因此我們必須要規(guī)范農(nóng)業(yè)科研事業(yè)單位財(cái)務(wù)管理，提高其資金使用效率。財(cái)政四項(xiàng)改革自施行以來(lái)，對(duì)規(guī)范農(nóng)業(yè)科研事業(yè)單位的財(cái)務(wù)管理起到了積極的作用，但是由于農(nóng)業(yè)科研事業(yè)單位兼具農(nóng)業(yè)、科學(xué)、事業(yè)單位三者的特點(diǎn)，使其在財(cái)政改革中依然存在許多不適應(yīng)的地方。本文將通過(guò)理論和案例結(jié)合的方式，結(jié)合自己在湖北省農(nóng)業(yè)科學(xué)院的工作經(jīng)歷，根據(jù)農(nóng)業(yè)科研不同于其他行業(yè)的特點(diǎn)，探討農(nóng)業(yè)科研事業(yè)單位財(cái)務(wù)制度在現(xiàn)行農(nóng)業(yè)科研事業(yè)單位財(cái)務(wù)制度和一系列財(cái)政改革中存在的相沖突的問(wèn)題，，進(jìn)一步對(duì)農(nóng)業(yè)科研事業(yè)單位的財(cái)務(wù)制度的改革提出意見(jiàn)。
[Abstract]:On October 14, 2003, our country put forward for the first time that the reform of the financial system should "deepen the departmental budget, centralize the state treasury receipts and payments, government procurement and revenue and expenditure" (abbreviated as four system reforms). This is a major innovation of the financial system within the government. It is also a major measure to prevent and control corruption and improve public finance system. The reform of the four systems of finance is a systematic project, which promotes each other and complements each other. Among them, the department budget is the basis, the treasury collection and payment is the core, and the two lines of government procurement and revenue and expenditure are the main means. In recent years, with the attention paid by the state to agricultural scientific research and the great reform of the agricultural scientific research system, the sources of funds for agricultural scientific research institutions have increased, and the funds for various work and projects have been increasing. Therefore, we must standardize the financial management of agricultural scientific research institutions and improve the efficiency of their use of funds. Since its implementation, the four financial reforms have played a positive role in standardizing the financial management of agricultural scientific research institutions. However, because agricultural scientific research institutions have the characteristics of agriculture, science, and institutions, Make it still in the financial reform there are many unsuitable places. In this paper, we will combine the theory with the case, combine our own work experience in Hubei Academy of Agricultural Sciences, according to the characteristics of agricultural research different from other industries, This paper probes into the conflicts between the financial system of agricultural scientific research institutions and a series of financial reforms, and puts forward some suggestions on the reform of the financial system of agricultural scientific research institutions.
【學(xué)位授予單位】：中國(guó)農(nóng)業(yè)科學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F810.6;F812.2;F324.3

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