Space Research Institutes To The Enterprise Financial And Accounting Problems In The Conversion Of The Research

With the deepening of China's reform and opening up and the market economic system reform continued to develop in depth,military scientific research institutions related to national strategic security accounting system represented by the China Aerospace Science and Technology Corporation owned scientific research institutions is difficult to meet the requirements of the new period.Nanny scientific research and production and cost free settlement methods can not accurately reflect the economic scale,operating conditions and cash flow of the unit.The poor are changed,change the pass,the intention of the Party Central Committee and the State Council and the Central Military Commission from the macro level and put forward such reform of enterprise transformation strategy.The research literature at home and abroad on the theory of enterprise financial accounting system,financial accounting system and financial accounting system has many achievements,but the cause by the implementation of the financial accounting system to implement the financial accounting system for enterprises in the transition process of the financial accounting problems discussed and point of view,rarely see this aspect research and theory support.The space research institute to perform financial accounting system as a starting point to analysis the defects of the financial accounting system of military research institutions and deficiencies in many aspects cannot meet the requirements of scientific research institution of military management,and many aspects of two kinds of the current financial and accounting system were compared,analyzed their similarities and differences.According to the special economic activities and institutions substantial business matters,the two financial accounting system between military units of scientific research institutes in the process of transformation puts forward solutions and countermeasures,clear the work flow and the implementation step.To the Aerospace Research Institute to enterprise restructuring in promoting the reform of system,supporting measures to provide forward-looking,especially for the aerospace science and technology group of scientific research institutes and other institutions to provide the system and practical operation in the future implementation of the "enterprise accounting system" when ready.