The Improvement Of Financial Management Mode For Institution A

Now, state financial system reform, the main contents of which are department budget, treasury centralization payment and government procurement, is in full operation in agricultural scientific research institutions, and financial work of agricultural scientific research institutions has changed from single check computation management to budget management, treasury centralization payment and zero balance account system management and government procurement management; technological enterprises which were established by agricultural scientific research institutions have made great progress, and they have all kinds of organizational forms, but unadapted to financial management methods which are used in institutions; the further development of financial management is not only the simple revenue and expenditure control. All of these have presented more requests for agricultural scientific research institutions financial work and accountants, at the same time, have presented a severe test for accounting team construction of agricultural scientific research institutionsWith the progress of reform and opening up and the improvement of market economic system and the development of structural reform of agricultural scientific research institutions and the state finance system reform,the fundamental position and impact of accounting in agricultural scientific research institutions is more and more important. How to be pragmatic and creative in the new situation of agricultural technical structural reform and how to solve new problems of financial management of agricultural scientific research institutions and push forward development of agricultural scientific research and better serve for agricultural scientific research innovation and "three rural" are the great subjects of accountants of agricultural scientific research institutions.Through analyzing causes of problems of current situation of financial management mode of institution A, and combining with management system and organization structure of institution A, and learning from excellent experience of financial management of enterprises, this paper has proposed some measures for improving financial management mode of institution A, such as establishing the divisionalization to solve the problem that the secondary units did things in their own way, replacing absorption costing with development cost method, from nuclear operators type to a management-type conversion, and strengthening financial control by information technology. With the adoption of methods of criterion research and case analysis, layer layer progressive, and according to the line of raising a question, analyzing the question and solving it, this paper has given direction for improvement of financial management mode of institution A.