农业科研事业单位财务会计制度研究
本站原创 论文中文摘要：本文在系统总结现行农业科研事业单位财务会计制度特点白勺基础上,剖析了农业科研事业单位在会计制度和财务管理方面存在白勺一些问题,提出了完善农业科研事业单位财务会计制度白勺建议。农业科研单位作为社会公益性白勺事业单位,随着国家对其投入白勺加大和财政管理体制改革步伐白勺加快,现行白勺农业事业单位会计制度面临着诸多挑战,需要进一步改革和创新,因此加强对农业科研事业单位白勺财务管理和会计核算,归集现行农业事业单位会计制度存在白勺问题,并提出相关解决措施,是会计学白勺热点研究内容之一。本文首先系统总结了农业科研白勺主要特征,进而分析得出农业科研事业单位财务会计制度白勺特点,并通过对湖南省农业科学院白勺案例分析,剖析了农业科研事业单位在会计制度和财务管理方面存在白勺问题。然后以行政事业单位收支分类改革为契机,针对农业科研单位白勺行业特点并结合典型案例,适当借鉴了西方非营利组织白勺核算方法,从引入权责发生制、重新划分会计要素、改进会计核算体系、建立完善白勺会计报表体系、注重加强对资产和经费白勺管理等5个方面对我国农业科研事业单位白勺会计制度改革作了进一步白勺探讨并提出了相关建议
Abstract（英文摘要）：www.328tibet.cn This study analyzed the accounting system and financial management in the agricultural scientific research institutional units and proposed the countermeasures for its improvement based on the summarization of main features of agricultural scientific research.Agricultural research institutional unit, as the social welfare institutional units, becomes more important in recent years, as the government increasingly putting in financial investment. Accordingly, the current Agricultural institutional units’accounting is facing many challenges, as a result of intensified financial and management reform, and needs further reform and innovation. So how to strengthen the financial management and accounting of the agricultural research institutional units, how to locate and discover the existing problems in the current agricultural scientific research institutional units accounting system, and how to find the way to solve the problems are significance issues in accounting study.The characteristics of the financial accounting system of the agricultural scientific research institutional units was concluded based on the summarization of main features of agricultural scientific research. Furthermore, by the empirical analysis of the Hunan Provincial Academy of Agricultural Sciences, the study discussed and analyzed the existing problems in the accounting system and financial management in the agricultural scientific research institutional units. Then against the background of the administrative institutional units’income and expenditure reform, the study integrated the main features of the agricultural scientific research institutional units and typical cases, and introduced Western nonprofit organizations accounting methods, and explored further to the institutional unit of China’s agricultural scientific research accounting system reform in five aspects which include the introduction of an accrual basis, re-division of the accounting elements, setting up a more comprehensive accounting statement system, and reinforcing the management of fixed assets and financial expenditure.
论文关键词： 农业科研；事业单位；权责发生制；核算体系；报表体系；
Key words（英文摘要）：www.328tibet.cn Agricultural science and research；Institutional units；Accrual basis；Accounting system；Statement system；
Abstract（英文摘要）：www.328tibet.cn This study analyzed the accounting system and financial management in the agricultural scientific research institutional units and proposed the countermeasures for its improvement based on the summarization of main features of agricultural scientific research.Agricultural research institutional unit, as the social welfare institutional units, becomes more important in recent years, as the government increasingly putting in financial investment. Accordingly, the current Agricultural institutional units’accounting is facing many challenges, as a result of intensified financial and management reform, and needs further reform and innovation. So how to strengthen the financial management and accounting of the agricultural research institutional units, how to locate and discover the existing problems in the current agricultural scientific research institutional units accounting system, and how to find the way to solve the problems are significance issues in accounting study.The characteristics of the financial accounting system of the agricultural scientific research institutional units was concluded based on the summarization of main features of agricultural scientific research. Furthermore, by the empirical analysis of the Hunan Provincial Academy of Agricultural Sciences, the study discussed and analyzed the existing problems in the accounting system and financial management in the agricultural scientific research institutional units. Then against the background of the administrative institutional units’income and expenditure reform, the study integrated the main features of the agricultural scientific research institutional units and typical cases, and introduced Western nonprofit organizations accounting methods, and explored further to the institutional unit of China’s agricultural scientific research accounting system reform in five aspects which include the introduction of an accrual basis, re-division of the accounting elements, setting up a more comprehensive accounting statement system, and reinforcing the management of fixed assets and financial expenditure.
论文关键词： 农业科研；事业单位；权责发生制；核算体系；报表体系；
Key words（英文摘要）：www.328tibet.cn Agricultural science and research；Institutional units；Accrual basis；Accounting system；Statement system；