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随着科研体制改革的深化,我所中试基地由试验型转化为生产型,成为一个由所领导的核算实体,财务由事业核算转为企业化核算,这给我们财务改革提出了新的课题,根据冷食中试基地特点和几年财务改革的实践,谈谈财务管理在科研中试基地的作用。1 建立财务管理制度、实行科学管理 中试基地转轨变型,财务工作作为科研、生产的基础条件,也必须转轨变型,由单纯的记帐、核算,转为服务、监督。要搞好服务、监督,就必须建立起一整套适应改革的财务管理制度。
With the deepening of the reform of the scientific research system, the pilot base of our institute has been converted from a trial type to a production type, and it has become a accounting entity led by it, and the financial accounting has changed from business accounting to corporate accounting. This has raised new issues for our financial reforms. According to the characteristics of cold food pilot bases and the practice of financial reforms over the past few years, talk about the role of financial management in scientific research pilot bases. 1 Establish a financial management system and implement scientific management. The transition of the pilot base is a change. The financial work, as the basic condition for scientific research and production, must also be changed from simple accounting and accounting to service and supervision. In order to do a good job of service and supervision, we must establish a complete set of financial management systems that suits reforms.