优化农业科研单位财政专项资金支出管理的思考  

Reflections on Optimizing the Management of Financial Special Fund Expenditures in Agricultural Research Institutes

作　　者：郭伟[1] 杜婧辉 李泽彤 董景湘 张春锋[1] 孙海臣[1] Guo Wei;Du Jinghui;Li Zetong;Dong Jingxiang;Zhang Chunfeng;Sun Haichen(Hebei Academy of Agriculture and Forestry Sciences,Shijiazhuang,050051 China)

机构地区：[1]河北省农林科学院,石家庄050051

出　　处：《农业科技管理》2023年第2期75-77,共3页Management of Agricultural Science and Technology

摘　　要：财政专项资金支出管理是财政专项管理中重要的一环,其支出的真实、合法、规范是资金安全使用的重要保障,是财政专项有效实施的基础。文章阐述了财政专项资金的特殊属性,分析了财政专项资金支出过程中易出现的问题,并从强化责任意识、加强预算编制管理、改进支付进度模式、加快信息化建设等方面提出了加强专项资金支出管理的建议,以期堵塞支出漏洞,规范财政专项资金支出管理。The management of expenditure of special financial funds is an important part of the management of special financial funds.The authenticity,legality,and standardization of expenditure are important guarantees for the safe use of funds,and are the foundation for the effective implementation of special financial funds.The article explains the special attributes of financial special funds,analyses the problems that are prone to occur in the process of financial special funds expenditure,and puts forward suggestions for strengthening the management of special funds expenditure in terms of enhancing the awareness of responsibility,strengthening the management of budget preparation,improving the mode of payment progress and speeding up the construction of information technology,with a view to plugging the loopholes in expenditure and standardizing the management of financial special funds expenditure.

关 键 词：农业科研单位 财政专项资金 支出管理 

分 类 号：F302.6[经济管理—产业经济]