试论科研事业单位的财务目标

财务目标就是财务活动最终所要达到的目的和结果。随着市场经济的发展,科研事业单位的财务环境发生了根本性的改变,经费来源渠道逐渐呈多元化趋势发展,财务目标应确定为:积极拓展资金渠道,努力积累自有资金,实现自有资金最大化。体制改革处于一个探求的过程,科研事业单位要不断地拓展生存领域,就必然要注重资金的收益,这就是单位财务目标存在的基础。

An exploration on the finanical goal of a scientific research organization of our country

Many kinds of administrative activities exist in various of organizations, all these administrative activities have their specific administrative goals, which will in all serve to realize the organizations' goal. As a part of administration, accounting should also fulfill some kinds of goal, namely the financial goal of an organization. Though a scientific research organizations has unique characters, it is an economic entity with corporate capacity, with its unique goal; therefore, it should also have its financial goals.