基于科研资金效能提升的科学事业单位财务管理路径设计——以农业科研单位为例

财务管理是科学事业单位提高科研经费效率、防止国有资产流失的重要手段。农业科研资金的运行有公益性强、经济转化少而且慢、资金到位时效性要求高、农业资源的市场价格波动大等特点，财务工作存在重核算轻监管、重数量轻质量、重物力轻人力等问题。为更好地执行科学事业单位财务管理的任务，提出实施全过程的绩效预算管理、科学设置科研资金项目类别、加大科研项目的资产管理力度和加强科研经费财务管理的组织建设。

Path design of financial management in scientific public institutions based on the efficiency of scientific research funds

Financial management is an important means to improve the efficiency of scientific research funds and prevent the loss of state owned assets. The operation of agricultural scientific research funds has the characteristics of strong public welfare, low and slow economic transformation, high demand for funds in place, and market price fluctuation of agricultural resources.There are some problems in financial work, such as focusing more on accounting rather than supervision,quantity rather than quality,and material rather than manpower.In order to better implement the task of financial management, it put forward some countermeasures such as the implementation of the whole process of performance budgeting management, classifying the scientific research funding projects, increasing the asset management of scientific research projects, and strengthening the financial management.