对完善中央级农业科研院所财务管理制度的思考

摘要

文章基于当前财政管理制度改革背景，在对已有的与中央级农业科研院所财务管理相关的法律制度进行初步梳理的基础上，设计了中央级农业科研院所财务管理制度体系，并结合当前工作实际，提出了重点修订财务管理制度、细化预算管理规定、制定资金管理制度和会计监督制度等建议。%Based on the current reform of the fiscal management system and carding the relevant legal system for the financial management of central agricultural research institutes, the financial management system of central agricultural research institutes was proposed in the paper. According to the current work, essential suggestions were put forward, such as revising financial management system, refining budget management stipulation, formulating fund management system and accountant supervise system.