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从当前的社会经济体制的发展现状来看,石油企业科研单位内部控制与管理是财务管理的主要核心。这一体制已经不能客观的、完整的和充分的体现出石油企业科研单位在财务管理工作中的财务信息,科研单位的财务管理工作得不到完善的管理和控制。对当前的预算和管理体制进行变更,可以有效的改善当前石油企业科研单位对财务管理工作的管理和掌控,提升科研单位在财务管理工作方面的管理效率和效益已经成为当前科研单位必须面对的问题。
Judging from the current development of the social and economic system, the internal control and management of petroleum enterprises’ scientific research units are the main core of financial management. This system has been unable to objectively, completely and fully reflect the financial information of petroleum enterprise scientific research units in the financial management work, and the scientific management unit’s financial management work can not be well managed and controlled. Changes to the current budget and management system can effectively improve the current management and control of financial management by scientific research units in petroleum enterprises and improve the efficiency and effectiveness of scientific research in management of financial management has become the current scientific research units must face problem.