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财务管理制度在科学事业单位管理中的地位日益提高,但上级财务管理制度在基层单位实施过程中遇到一些问题。本文以差旅费为例,在分析财务管理制度实施遇到的问题基础上,深入探讨了基层科学事业单位在保证符合国家相关法律法规的前提下,制定具体实施细则的原则,并提出了实施细则制定与执行需要注意的问题。
The status of financial management system in the management of scientific institutions is increasing day by day. However, the higher-level financial management system encounters some problems during the implementation of the basic units. Based on the analysis of the problems encountered in the implementation of the financial management system, this paper explores in depth the principle that the grass-roots units of science and technology should formulate specific implementing rules on the premise of ensuring compliance with the relevant state laws and regulations, and proposes the formulation of implementation rules And implementation need to pay attention to the problem.