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根据2011年中央发布的《中共中央国务院关于分类推进事业单位改革的指导意见》以及《国务院办公厅关于印发分类推进事业单位改革配套文件的通知》等相关文件。作为从事生产经营活动的军工科研事业单位,按照此次改革要求,将转型为企业。财务作为其实体的一项重要职能,在转型过程中应采取何种战略方式,在什么方面进行重点建设,由此形成转型中的重点研究内容。本文分为两个部分:关于未来财务改革的战略描述和重点基础建设。以此作为问题的探讨核心。此次机制转型,并非具有试点性,也并非是一种形式,而是具有实质的转型。在此宏观条件下,其财务改革也应是具有实质性的改革。本部分主要承接前一部分的描述,针对在军工科研事业单位转型企业的推进过程中,财务管理工作所承受着前所未有的压力,揭示财务工作现状与未来发展的不适应性,并以此为开端,对军工科研单位财务管理工作的基础建设进行探讨。
According to the Guiding Opinions of the CPC Central Committee and the State Council on the Reform of Classification and Promotion Institutions promulgated by the Central Government in 2011 and the Circular of the General Office of the State Council on Printing and Distributing the Supporting Documents for the Reform of Classified and Oriented Institutions, etc., and other relevant documents. As a military scientific research institution engaged in production and business activities, it will be transformed into a business according to the requirements of this reform. Finance as an important function of its entity, what kind of strategic approach should be taken in the process of transformation, and in what aspects should be focused on the construction, thus forming the key research contents in the transformation. This article is divided into two parts: a strategic description of the future financial reform and key infrastructure. As the core of the issue. The mechanism transformation is not pilot-oriented nor is it a form, but a real transformation. Under this macroeconomic condition, its financial reform should also be a substantive reform. This part mainly undertake the description of the previous part, aiming at the unprecedented pressure on the financial management work in the process of promoting the transformation of the military scientific research institutions, revealing the current status of the financial work and the future development of the non-adaptability, and as a starting point, Research on the Infrastructure Construction of Financial Management of Military Scientific Research Units.