| 摘要: |
| 2023年我国全面实施预算管理一体化，科研事业单位作为预算管理一体化的重要组成部门，有效推动了资金管理的规范化和科学化，提高了财务管理与资金使用效率，但同时也对财务管理尤其是预算编制、项目核算和信息化建设等工作提出了新要求新挑战。文章总结了预算管理一体化带来的有利影响，剖析了实施预算管理一体化面临的新挑战，在此基础上，研究提出了进一步做好预算管理一体化工作的对策建议，以期为科研事业单位全面顺利推进预算管理一体化提供参考。 |
| 关键词: 预算管理一体化系统 科学事业单位 财务管理 财务信息系统 |
| DOI：10.7621/cjarrp.1005-9121.20240102 |
| 分类号: |
| 基金项目: |
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| THE IMPACT OF INTEGRATED BUDGET MANAGEMENT ON FINANCIAL MANAGEMENT OF SCIENTIFIC RESEARCH INSTITUTES |
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Liu Ye, Zhao Xu
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Institute of Agricultural Information, Chinese Academy of Agricultural Sciences, Beijing 100081, Beijing, China
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| Abstract: |
| In 2023, China will fully implement the integration of budget management. As an important component of budget management integration, scientific research institutes effectively promoted the standardization and scientificization of fund management, improved the efficiency of financial management and fund utilization, but at the same time, it also put forward new requirements and challenges for financial management, especially budget preparation, project accounting, and information construction. The article summarized the beneficial effects brought by the integration of budget management, analyzed the new challenges faced in implementing the integration of budget management, and based on this, it proposed countermeasures and suggestions for further improving the integration of budget management, so as to provide references for scientific research institutes to comprehensively and smoothly promote the integration of budget management. |
| Key words: integrated budget management system scientific institutes financial management financial information system |
