REFLECTION ON STRENGTHENING FINANCIAL AND ACCOUNTING SUPERVISION OF AGRICULTURAL RESEARCH INSTITUTES
In February 2023,the General Office of the Communist Party of China Central Committee and the General Office of the State Council issued the"Opinions on Further Strengthening Financial and Accounting Supervision Work"(Zhongban Fa[2023]No.4)(hereinafter referred to as the"Opinions"),which made a top-level design for building a financial and accounting supervision system and improving the mechanism of financial and accounting supervision work.And it also pointed out the direction for further strengthening financial and accounting supervision work in the new era,and is of great significance for promoting the rule of law construction of financial and accounting supervision,strengthening financial discipline,and maintaining economic order.With the increasingly prominent position of agricultural research institutes in the national scientific and technological innovation system,the standardization and effectiveness of their financial and accounting work are of great significance for ensuring the safety of research funds and improving research efficiency.Currently,agricultural research institutes face many challenges in their financial and accounting work,such as diversified funding sources and low levels of financial management informatization.These problems lead to blind spots and loopholes in financial and accounting supervision.This article explored the importance of financial supervision,analyzed the current situation of financial supervision in agricultural research institutes,and put forward relevant suggestions on how to strengthen financial supervision,so as to provide reference and guidance for the financial supervision work of agricultural research institutes.
agricultural researchpublic institutesfinancial and accounting supervision
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