加强和规范中央级农业科研单位所办非企业法人单位财务管理的几点思考  

THINKING ON STRENGTHENING AND STANDARDIZING THE FINANCIAL MANAGEMENT OF NON-CORPORATE LEGAL ENTITIES RUNNING BY CENTRAL-LEVEL AGRICULTURAL RESEARCH UNITS

作　　者：张士安 Zhang Shi’an(Department of Finance, Chinese Academy of Agricultural Sciences, Beijing 100081, China)

机构地区：[1]中国农业科学院财务局,北京100081

出　　处：《农业科研经济管理》2020年第3期1-4,共4页Management for Economy in Agricultural Scientific Research

摘　　要：非企业法人在我国高校、科研院所等领域广泛存在。中央级农业科研单位为加快自身发展举办非企业法人单位,取得了明显成效。由于这类法人单位的管理没有完备的制度体系作为依据,财务管理方面问题较多。文章从制度层面梳理了该类法人单位在财务管理方面存在的问题,从完善法人治理结构、强化监督管理、加强内部控制、明细财务管理模式等方面提出了加强管理的建议,为该类法人单位加强财务管理提供了借鉴和参考。Non-corporate legal persons exist widely in universities and research institutions in China.Central-level agricultural research institutions establishes a quantity of non-corporate legal person units in order to accelerate their own development,which have achieved remarkable achievements.Since lacking complete management system as a basis,there are many problems in financial management in such kind of legal entities.This paper sorted out the different financial management issues existed in these legal entities.From the aspects of the improving corporate governance structure,supervision and management,internal control,and refining financial management mode,some relative suggestions helping for strengthening and standardizing financial management were put forward,which could provide reference for strengthening financial management of this type of non-corporate legal entities.

关 键 词：中央级农业科研单位 非企业法人 财务管理 

分 类 号：F27[经济管理—企业管理]