The Construction of Accounting Work Assessment System for Large-Scale War Industry "R&D" Institution
|School||Southwestern University of Finance and Economics|
|Keywords||Military research units Accounting work Appraisal system Management Innovation|
China Academy of Engineering Physics (hereinafter referred to as \Appraisal system built in the CAEP accounting work for the new period CAEP adapt to the defense industry reform, enhance financial management capacity, strengthen financial management and innovation, in order to achieve the strategic goals of the new century, to promote the development of China's national defense science and technology has important practical significance. This article is mainly to regulate research, case studies supplemented combine the financial characteristics of the military research units, in-depth analysis of the the CAEP financial status of work, the current main problems and their causes, and expounded in the matter The long-term goal of the School of Accounting and cultural construction. On this basis, the focus created to adapt to the new situation and new tasks, new target required the CAEP accounting work appraisal system in four areas - including basic accounting work, financial management capacity, financial development of qualified personnel, finance and accounting work environment, the ideas and methods of the new framework for the design model and its implementation. In order to achieve the transformation of the the CAEP financial management functions, improve the vitality of financial innovation, to raise the overall level of CAEP's financial work, to better serve the CAEP research and production work, provide an important institutional guarantee. This paper is divided into five parts. Chapter 1 Introduction part, define the research background and purpose of research ideas and research methods, the major contribution to the study limitations; the second chapter performance evaluation, the basic theory of the balanced scorecard, and a review of the relevant literature and Commentary; Chapter highlights the of the CAEP basic situation and its accounting work and evaluation of the status quo; Chapter IV is the main body of the article, the design appraisal index system of military units of accounting work; fifth Chapter draw conclusions and put forward suggestions for further studies. The first chapter is the introduction of the basic problems of the study. The introductory section describes the objectives of the study and its significance, the defense industry structural reform of the financial management of the military research units proposed new requirements, it is necessary to establish the appropriate accounting job evaluation system to regulate and guide the financial behavior of the grass-roots units. This chapter also describes the ideas and methods of research, this paper based performance evaluation theory, combined with the characteristics of military research units, to explore the path of building evaluation system, and trying to establish the evaluation index system, this system will be able to military research units provide a more effective and rational evaluation criteria. Also elaborated the main contribution of this paper and innovation, as well as study limitations and problems. The second chapter is an overview of the theoretical basis, expounded the theory of corporate performance evaluation, the Balanced Scorecard theory and research situation. Performance evaluation theory broadly divided into financial evaluation system and non-financial indicators of the performance evaluation system. Domestic performance evaluation study started late, assessment focused primarily run effects of the industrial economy, gradually in recent years, the introduction of non-financial indicators, the evaluation of the effect has been greatly improved. Chapter Zhongwu Yuan of the units of the background of this article were presented. Analysis of the objectives and its management requirements of the defense industry reform brings new management requirements; the CAEP Accounting cultural construction. Focused analysis of the main problems that exist in the the CAEP current accounting work, accounting evaluation of the status quo and problems, elaborated on this basis, the practical significance and necessity of establishing a new appraisal system. The fourth chapter is the main part of the article, with military research units accounting work evaluation index system, the organization and implementation of the evaluation work incentives and constraints. According to the the CAEP current accounting work focus, at this stage of the assessment content mainly includes four aspects, including basic accounting work and financial management capabilities two aspects of the evaluation index mainly uses quantitative evaluation methods around the content of the relevant accounting work to determine specific evaluation indicators. The two parts of the accounting team building and financial environment to take a qualitative evaluation, combined with hospital management purposes and requirements, design a targeted questionnaire, through recycling, analysis of questionnaire to complete that part of the evaluation work. Chapter on evaluation methods, evaluation, work organization and their responsibilities, the implementation of the program and the evaluation results of the evaluation work applications. The fifth chapter is the study conclusions and suggestions for further studies. This study to establish military research unit accounting work evaluation system, in line with the industry characteristics of the military units, highly targeted. Appraisal system implementation of the the accounting appraisal work organization and other aspects described, there is a strong operability. However, due to the author capacity constraints in the design and evaluation system comprehensiveness of the evaluation indicators also exist insufficient to be the author more in-depth research in the future, in order to promote the establishment of the evaluation system of large-scale military research unit accounting work and further improve. The main contribution of this paper is that the reference to general corporate financial evaluation system, combined with the special positioning of military research units, proposed the idea to build a military research unit accounting work appraisal system and specific evaluation criteria, and to effectively guide and really promote CAEP each grassroots units and continuously improve the level of financial and accounting work, good service effectively the development of various undertakings of the hospital service, and to raise the overall level of hospital financial management, systems thinking provides an important reference value, and build a set of operational evaluation systems.