Research On Finance Management And Supervision In Agricultural Research

The more attention, more supporting, and more investment were paid to agriculture by government in near years; there was more fund flow in agriculture research units. The social economics and campaigns faced by researcher, were becoming more complicated with development of reforming and opening up; more problems which broken the law and breached the principles occurred in research fund usage and management; research finance management and supervision became main content and important guarantee of achievements in research management too. Research finance management and supervision were not only related to economics, but also closely related to researcher working activity, research development, research atmosphere, qualified personnel education and project construction. Research finance management and supervision had more influences to research quality and level, and research development directly. Thus it was very important task faced to agriculture research units how to manage research funds with high efficiency and safe usage from fund safety and efficiency. Some agriculture institutions had paid less attention to research fund management; such as management regulations were not prefect; budgeting and final accounts was not carried up strictly; led to some serious problems in research fund management such as public fund using for individual person, divert fund freely, research fund waste,; which led to public fund loss, seriously led to crime, from the result of fund audition and supervision in recent years. So it was becoming more important and urgent to strengthen research finance management and audition, set up supervision system suiting to agriculture research tasks, national technical management system, finance system, and some related policies.The characteristics and problems of finance and accountancy in agriculture research units were systemically studied, on the base of summarizing agriculture research property. Then combined with actual situation, the current situation of research fund management and operation were discussed, the key problems in research fund management were systemically summarized, the subjective and positive reasons were further analyzed; the characteristics and disadvantage of existing problems among whole agriculture research course, research fund management policies, research project operation were studied and analyzed; the research countermeasures was put forward combined with research problems, from single level to whole process management and supervision including before, middle and after event, the solutions for heightening effective management of agricultural funds were put forward, using the experience of other countries for reference in management and supervision theories agricultural funds.The countermeasures were put forward for research conclusions:1, first strengthen obligation investigation and increase transgress cost in use of research funds. To strength responsibility and law consciousness, increase measures of punishment and obligation investigation. To form researcher's psychological and outside environment of "not will, not dare, can not, must not". Secondly, to strength communication platform construction, using computer disposal techniques, the finishing means of project from presider will transformed into common management of research management department, financial management department, and research group. resolve problem of project finishing without account-ending. Thirdly, strength fund management from side way project, reasonably using without leak. Standard research fund management in income and payout, made management policies of research funds, made researcher to do obeying policies and laws, obeying consciously finacial policies. Finally, to search for calculating methods of research cost actively. The reasonable and effective research project cost-calculating policies were put in, considering characteristics of agricultural research institution, carrying out agricultural research project cost-calculating, increasing application effectiveness of research funds.2, firstly, the science and seriousness of budget should be protected in research fund management, strengthen exchanges in departments, set up scientific fund management method. Secondly, prefect management and supervision systems in agricultural research funds. Made up mechanisms of regular and occasional inspection in research fund using. Supervising with whole departments, standardizing process. Thirdly, strengthen learning and exchanging between researchers and financiers, financier should pay more attention to learning and contact with researchers, taking part in budget and managing in whole process, making the fund management policies obeyed. Finally, to strengthen scientific responsibility of our researcher, increase fund implicational effectiveness.