首页|基于联动监督的科研事业单位财会监督模式研究--以广东省T研究所为例

基于联动监督的科研事业单位财会监督模式研究--以广东省T研究所为例

Research on the Financial Supervision Model of Scientific Research Institutions Based on Joint Supervision:Taking T Institute in Guangdong Province as an Example

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《关于进一步加强财会监督工作的意见》发布以来,加强财会监督工作成为各单位的重点工作,需加快构建起协同联动、贯通协调的财会监督总体布局.本文聚焦科研事业单位的财会监督工作实践,分析进一步加强财会监督的意义和现有财会监督体系在联动性、全流程管理、财会监督人员的监督意识和专业性方面的不足.在此基础上,本文采用实地调研和案例分析法,以广东省T研究所为例,探讨其联动监督模式下财会监督工作的实施路径、取得的成效和不足之处,尝试提出可以优化的方向,以期为其他科研事业单位提供有益借鉴,着力推动经济社会高质量发展.
With the successive issuance of policies related to further strengthening of financial and accounting oversight,it is necessary to accelerate the establishment of a coherent,coordinated financial and accounting supervision system.This paper focuses on the practice of financial and accounting supervision in scientific research institutions,analyzes the significance of further strengthening financial and accounting supervision and the shortcomings of the existing system in terms of linkage,whole-process management,and the supervisory awareness and professionalism of financial and accounting supervisors.On this basis,this paper takes Guangdong T Institute as a case study,to explore the implementation path,achievements and shortcomings of its financial and accounting supervision under the linkage supervision mode,and tries to put forward the direction of optimization,so as to provide useful reference for other scientific research institutions,and strive to promote the high-quality development of the economy and society.

financial supervisionjoint supervisionscientific research institutions

江钰筠、孔德维

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工业和信息化部电子第五研究所

财会监督 联动监督 科研事业单位

2024

工信财经科技
电子工业出版社

工信财经科技

ISSN:2096-9724
年,卷(期):2024.(6)