Research On The X Fishery Center’s "Aquaculture Sanxin" Project Fund Management

Agriculture is the foundation of China ’s national economic construction and development.Nowadays,agricultural modernization is in urgent need of development.How to develop the modern agriculture has aroused great attention from society,especially the government.According to the national fiscal revenue and expenditure which is published by the Ministry of Finance in recent years,we can find that the country is constantly increasing investment in agriculture and research.However,the ratio of input and output of the agricultural research is unsatisfactory.How to manage agricultural scientific research projects,enhance agricultural scientific research ability,improve the whole process of agricultural research special funds management,and improve the efficiency of agricultural research funds,is becoming the key issues which is an urgent concern and has an urgent need to address."Aquaculture Sanxin"project is a special fund for scientific research which support fisheries and mainly subsidized by financial funds.The goals of its establishment are innovating aquaculture technology,driving model innovation and promoting fishery economic development.Thus,in the context of this,this article selected the "Aquaculture Sanxin" project of X fishery center,and studied its capital management situation.After selecting the topic,the author reviewed a large number of documents about fund management,reviewed the basic theories of budget management,internal control and performance management,and selected a similar classic case,then analyzed.Next,the author went to the X Fisheries Center and conducted a field research,then understood the following situations:the first one is the basic situation of the "Aquaculture Sanxin" project;the second one is the X fishery center’s regulations;the third one is the capital declaration,funds issued,use of funds,performance appraisal of X fishery center’s "Aquaculture Sanxin" project;the last one is the suggestions on optimizing the funds’management mode and improving the funds’ use efficiency about the "Aquaculture Sanxin" project from the staff of X fishery center.After the data analysis and processing,we found that X Fisheries Center’s capital use efficiency of the "Aquaculture Sanxin" project is not high.There are many reasons for this,such as the poor management of the X Fisheries Center,the"Aquaculture Sanxin" project’s funding system is not perfect and the characteristics of fisheries research projects.To sum up,there are four reasons.The first one is the deficiency of funds management awareness of project implementers.The second one is the imperfect capital management system and the unclear fund management process.The third one is the difficulties in the actual management of funds which are caused by fisheries characteristics and the last one is the unqualified capital supervision and evaluation.In response to these four problems,this article presents specific improvements and suggestions which are combined with the actual situation of X Fisheries Center after referring to domestic and foreign literature and experience in classic cases.First of all,it is necessary to strengthen the project implementation staff’s funds management awareness,such as funds owned by the state,expenditure has risk,funds should be saved and so on.Secondly,we should improve the fund management system of the "Aquaculture Sanxin" project.We must clear capital management process of the project,such as budgetary planning、budget adjustment、funds transferring for collaborative projects and so on.At the same time,we should clear the specific concept of budget subjects.Thus we possible to make the project funds management system can be followed truly.Thirdly,we should improve the budget preparation combined with the actual situation and project characteristics,innovative expenditure management model which has a "pond" feature.We also have to strength the follow-up to large amounts of capital expenditure.In a word,we need to optimize the actual management and control of the special funds of the"Aquaculture Sanxin" project comprehensively.Finally,according to the objectives of the project and the characteristics of fisheries research,set the project performance indicators which highlights the social benefits and economic benefits.Then improve the performance appraisal process and make it not only form.Finally,we should strength the social supervision,establish a all-round supervisory accountability mechanism.By analyzing the problems existing in the fund management of the "Aquaculture Sanxin" project of X Fisheries Center and putting forward some corresponding countermeasures and suggestions,this paper hopes to help X Fisheries Center to enhance the fund management of the "Aquaculture Sanxin" project,improve the efficiency of agricultural science research funds which gain some financial support from the government.At the same time,the author hope to provide reference and reference for the management of other similar functional departments and agricultural scientific research projects in China.