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我院属于基层科研单位,过去,在经费管理上缺乏科学的方法。花钱敞口,经费超支;行政经费支出比重上升,科研经费支出比重下降;财会工作只是简单记录和向上伸手要钱,没有发挥控制、监督的作用;经济核算、群众理财也徒具虚名。为了改变这种局面,从1979年7月起,我们学习兄弟单位的经验,采取了《经费手册管理办法》,并且把它扩大到课题核算、内部核算和群众理财方面,收到了初步成效。
My courtyard belongs to the grass-roots scientific research units, in the past, the lack of scientific management of funds. Expenditure was overdraft; the proportion of administrative expenses increased, the proportion of expenditures on scientific research and expenditure dropped; the accounting work was only a simple record and upward hand money, did not play the role of control and supervision; economic accounting, mass financial management also has its own name. In order to change this situation, starting from July 1979, we learned the experience of our fraternal units, adopted the Measures for the Management of Funding Handbooks, and extended it to subject-based accounting, internal accounting and mass finances, and achieved initial results.