Study On The Financial Management And Accounting System Of Agricultural Scientific Research Institutional Units

This study analyzed the accounting system and financial management in the agricultural scientific research institutional units and proposed the countermeasures for its improvement based on the summarization of main features of agricultural scientific research.Agricultural research institutional unit, as the social welfare institutional units, becomes more important in recent years, as the government increasingly putting in financial investment. Accordingly, the current Agricultural institutional units'accounting is facing many challenges, as a result of intensified financial and management reform, and needs further reform and innovation. So how to strengthen the financial management and accounting of the agricultural research institutional units, how to locate and discover the existing problems in the current agricultural scientific research institutional units accounting system, and how to find the way to solve the problems are significance issues in accounting study.The characteristics of the financial accounting system of the agricultural scientific research institutional units was concluded based on the summarization of main features of agricultural scientific research. Furthermore, by the empirical analysis of the Hunan Provincial Academy of Agricultural Sciences, the study discussed and analyzed the existing problems in the accounting system and financial management in the agricultural scientific research institutional units. Then against the background of the administrative institutional units'income and expenditure reform, the study integrated the main features of the agricultural scientific research institutional units and typical cases, and introduced Western nonprofit organizations accounting methods, and explored further to the institutional unit of China's agricultural scientific research accounting system reform in five aspects which include the introduction of an accrual basis, re-division of the accounting elements, setting up a more comprehensive accounting statement system, and reinforcing the management of fixed assets and financial expenditure.