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科研单位关于构建基于业财融合的全面预算管理体系的思考 被引量:11

Suggestions on Establishing Comprehensive Budget Management System Based on Business/Finance Integration in Research Institutes
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摘要 为贯彻落实习近平科技创新思想,石化企业提出了"石化发展、科技先行"的创新驱动战略,作为石化企业的科研单位,承载着义不容辞的历史使命,更加需要注重对可能出现的颠覆性技术的战略研究,未雨绸缪,使公司在未来竞争中占据主动。本文从财务管理的角度分析,旨在希望科研单位落实以财务管理为中心的企业管理理念,建立"以信息系统为支撑,以资金链管理为主线,以业财一体化运作"为基础的全面预算管理体系,为进一步规范科技创新研究过程,实现财务价值创造,推动科技创新价值成果的转化提出意见和建议。 To implement Xi Jinping's scientific and technical innovation thinking, petrochemical enterprises put forward the innovation-driven strategy that "science technology should go ahead of the rest during petrochemical industry development". As the research institutes of petrochemical enterprises, they bear duty-bound historical mission, need to pay more attention to strategic research on possible disruptive technology, and keep something for a rainy day, to take the initiative in future competition. The article analyzes from the angle of financial management, aims to hope research institutes to implement the management idea of enterprise management with financial management as the center, establish "comprehensive budget management system with information system as the support, funds chain as the mainline and business-finance integration as the basis", further normalize scientific technical innovation research process, realize financial value creation, and promote the transformation of scientific technical innovation value achievements. Relevant suggestions are put forward.
作者 万传贵 Wan Chuangui(Sinopec Economics & Development Research Institute, Beijing 100029, China)
出处 《当代石油石化》 CAS 2018年第6期40-44,共5页 Petroleum & Petrochemical Today
关键词 科研单位 业财融合 全面预算管理 research institutes business and finance integration comprehensive budget management
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