科研机构改制中财会问题研究  

Study of Finance and Accounting Issue During System Reform of the Scientific Research Institution

作　　者：安庆[1] 

机构地区：[1]中国水利水电科学研究院

出　　处：《科技情报开发与经济》2004年第9期175-176,共2页Sci-Tech Information Development & Economy

摘　　要：改制后的科研机构要适应市场的竞争,就必须在内部加强核算,降低成本,提高效益。针对科研机构本身的特点,探讨了财务管理的必要性,分析了转制后财务管理的任务目标,并提出必要的选择模式。Scientific research institutions,which want to adapt market competit ion after system reform, must strengthen inner accounting, reduce cost and incre ase benefit. In view of features of scientific research institutions, this paper probes into the necessity of financial management, analyzes on the tasks and ta rgets of financial management after system reform, and proposes essential mode f or the selection.

关 键 词：科研机构 改制 财会管理 内部核算 

分 类 号：G311[文化科学] F275[经济管理—企业管理]