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2011年,财政部出台《关于深化军工部门国库集中支付改革的通知》(财库【2011】173号),标志着军工集团“横向到边、纵向到底”的国库集中支付工作全面展开,这对军工单位的科研经费的管理提出了新的要求。本文针对国库集中支付带来的影响及如何完善科研经费的管理进行分析,以不断推进军工单位科研项目的精细化管理。
In 2011, the Ministry of Finance promulgated the Circular on Deepening the Centralized Treasury Payment Reform in the Military Sector (Cai Kuai [2011] No. 173), marking the full-scale treasury treasury payment work of the military industry group “horizontally to the side and vertically to the bottom” This puts forward new requirements on the management of research funding of military units. This article analyzes the impact of centralized treasury payment and how to improve the management of scientific research funds so as to push forward the fine management of scientific research projects in military units.