科研机构财力保障能力分析与评价的实践探索

政府会计制度改革以后，科研机构实现了收付实现制与权责发生制并行，其财务管理既注重强化会计管理能力又强调提升单位公共管理效率，充分掌握单位的财力保障状况，是新形势下科研机构财务管理的必然要求。文章根据研机构单位性质和业务特点，对财务会计和预算会计数据进行“深加工”，选取了能够反映单位总体经济实力、筹资能力、资金支付能力等3类14项指标，构建一套适用于现阶段科研机构财力保障能力评价的指标体系，采用综合分析、对比分析和趋势分析法进行分析评价，经实践验证，能够较为真实、客观地反映单位的财力保障能力，经过系统的总结与分析，提出改进意见，以期为科研机构的财力保障能力评价等实践提供有益的参考。

PRACTICAL EXPLORATION ON ANALYSIS AND EVALUATION OF FINANCIAL SUPPORT CAPABILITY OF SCIENTIFIC RESEARCH INSTITUTES

After the reform of the government accounting system, scientific research institutes have implemented the cash basis and accrual basis, and their financial management not only focuses on strengthening the accounting management ability, but also on improving the efficiency of the public management of the institutes, so as to fully grasp the financial security of the institutes, it is the inevitable requirement of the financial management of scientific research institutes under the new situation. In this paper, according to the nature and business characteristics of research institutes, the financial accounting and budget accounting data were further processed, and 14 indicators were selected, which could reflect the overall economic strength, fund-raising ability and fund payment ability of the institutes, a set of index system suitable for the evaluation of the financial support ability of scientific research institutes at the present stage was constructed. And the comprehensive analysis, comparative analysis and trend analysis were used for the analysis and evaluation, it can truly and objectively reflect the financial support ability of the institute. Then through systematic summary and analysis, it put forward suggestions for improvement, so as to provide useful reference for the practice of financial support ability evaluation of scientific research institutes.