| 摘要: |
| 2023年2月中共中央办公厅、国务院办公厅印发《关于进一步加强财会监督工作的意见》（中办发〔2023〕4号）（以下简称《意见》），对构建财会监督体系、完善财会监督工作机制作出了顶层设计，为新时期进一步加强财会监督工作指明了方向，对推进财会监督法治建设、强化财经纪律、维护经济秩序具有重要意义。随着农业科研事业单位在国家科技创新体系中的地位日益凸显，其财会工作的规范性和有效性对于保障科研资金安全、提高科研效率具有重要意义。当前，农业科研事业单位财会工作面临诸多挑战，如资金来源多元化、财务管理信息化水平不高等，这些问题导致财会监督存在盲区和漏洞。文章探讨财会监督的重要意义，分析农业科研事业单位财会监督现状，并就如何加强财会监督提出了相关建议，以期为农业科研事业单位财会监督工作提供借鉴和参考。 |
| 关键词: 农业科研 事业单位 财会监督 |
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| REFLECTION ON STRENGTHENING FINANCIAL AND ACCOUNTING SUPERVISION OF AGRICULTURAL RESEARCH INSTITUTES |
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Ye Xueting
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Chinese Academy of Tropical Agricultural Sciences, Haikou 571101, Hainan, China
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| Abstract: |
| In February 2023, the General Office of the Communist Party of China Central Committee and the General Office of the State Council issued the "Opinions on Further Strengthening Financial and Accounting Supervision Work" (Zhongban Fa [2023] No. 4) (hereinafter referred to as the "Opinions"), which made a top-level design for building a financial and accounting supervision system and improving the mechanism of financial and accounting supervision work. And it also pointed out the direction for further strengthening financial and accounting supervision work in the new era, and is of great significance for promoting the rule of law construction of financial and accounting supervision, strengthening financial discipline, and maintaining economic order. With the increasingly prominent position of agricultural research institutes in the national scientific and technological innovation system, the standardization and effectiveness of their financial and accounting work are of great significance for ensuring the safety of research funds and improving research efficiency. Currently, agricultural research institutes face many challenges in their financial and accounting work, such as diversified funding sources and low levels of financial management informatization. These problems lead to blind spots and loopholes in financial and accounting supervision. This article explored the importance of financial supervision, analyzed the current situation of financial supervision in agricultural research institutes, and put forward relevant suggestions on how to strengthen financial supervision, so as to provide reference and guidance for the financial supervision work of agricultural research institutes. |
| Key words: agricultural research public institutes financial and accounting supervision |
