【摘要】：2003年10月14日，我國首次提出財政體制改革要“深化部門預算、國庫集中收付、政府采購和收支兩條線”（簡稱四項制度改革），這是政府內部的一次重大的財政制度創(chuàng)新，也是從源頭上預防和治理腐敗健全公共財政體系的重大舉措。財政四項制度改革是一個系統(tǒng)工程，互相促進，相輔相成，其中，部門預算是基礎，國庫集中收付是核心，政府采購和收支兩條線是主要手段。 近年來隨著國家對農業(yè)科研工作的重視和農業(yè)科研體制的大幅度改革，農業(yè)科研事業(yè)單位的資金來源渠道增多，各項工作經(jīng)費和項目經(jīng)費不斷增加，因此我們必須要規(guī)范農業(yè)科研事業(yè)單位財務管理，提高其資金使用效率。財政四項改革自施行以來，對規(guī)范農業(yè)科研事業(yè)單位的財務管理起到了積極的作用，但是由于農業(yè)科研事業(yè)單位兼具農業(yè)、科學、事業(yè)單位三者的特點，使其在財政改革中依然存在許多不適應的地方。本文將通過理論和案例結合的方式，結合自己在湖北省農業(yè)科學院的工作經(jīng)歷，根據(jù)農業(yè)科研不同于其他行業(yè)的特點，探討農業(yè)科研事業(yè)單位財務制度在現(xiàn)行農業(yè)科研事業(yè)單位財務制度和一系列財政改革中存在的相沖突的問題，，進一步對農業(yè)科研事業(yè)單位的財務制度的改革提出意見。
[Abstract]:On October 14, 2003, our country put forward for the first time that the reform of the financial system should "deepen the departmental budget, centralize the state treasury receipts and payments, government procurement and revenue and expenditure" (abbreviated as four system reforms). This is a major innovation of the financial system within the government. It is also a major measure to prevent and control corruption and improve public finance system. The reform of the four systems of finance is a systematic project, which promotes each other and complements each other. Among them, the department budget is the basis, the treasury collection and payment is the core, and the two lines of government procurement and revenue and expenditure are the main means. In recent years, with the attention paid by the state to agricultural scientific research and the great reform of the agricultural scientific research system, the sources of funds for agricultural scientific research institutions have increased, and the funds for various work and projects have been increasing. Therefore, we must standardize the financial management of agricultural scientific research institutions and improve the efficiency of their use of funds. Since its implementation, the four financial reforms have played a positive role in standardizing the financial management of agricultural scientific research institutions. However, because agricultural scientific research institutions have the characteristics of agriculture, science, and institutions, Make it still in the financial reform there are many unsuitable places. In this paper, we will combine the theory with the case, combine our own work experience in Hubei Academy of Agricultural Sciences, according to the characteristics of agricultural research different from other industries, This paper probes into the conflicts between the financial system of agricultural scientific research institutions and a series of financial reforms, and puts forward some suggestions on the reform of the financial system of agricultural scientific research institutions.
【學位授予單位】：中國農業(yè)科學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6;F812.2;F324.3

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