社会效益仍然是现阶段农业科研事业单位的工作重心,对经济效益的忽视使得农业科研事业单位一直都重视财会核算,而忽视了其管理职能。随着市场化进程的持续深入,农业科研事业单位财务管理的缺陷日益凸显(如农业科研项目在经费支出上不合理,预算执行有待强化等),因此本文笔者将就此展开深入探讨。 Social benefits are still the focus of agricultural research institutions at this stage, neglect of economic efficiency makes agricultural research institutions have always attached importance to accounting accounting, while ignoring its management functions. With the deepening of marketization process, the deficiencies of financial management of agricultural research institutions have become increasingly prominent (such as unreasonable expenditure on agricultural research projects, the need to strengthen the budget implementation, etc.), so the author of this article will conduct in-depth discussion.