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目前,全国许多地区的行政事业单位实行了会计集中核算制度,这一制度促进了会计专业化建设,规范了会计基础工作,提高了会计信息质量。但是,有些地区在推行会计集中核算制度时,将会计集中核算的职能扩大化,甚至想取消单位的会计岗位。笔者认为,这种以“取消”单位会计岗位为代价的会计集中核算的指导思想,将对今后的整个财政财务会计工作造成严重的影响,应当引起重视,并认真加以研究。 1、会计集中核算制度,应当促使单位会计工作重点的转移,而不是单位会计工作的削弱。
At present, the administrative institutions in many parts of the country have implemented the accounting centralized accounting system, which has promoted the specialization of accounting, standardized the basic accounting work, and improved the quality of accounting information. However, in some areas, when implementing the centralized accounting system for accounting, the central accounting function is expanded and the accounting position of the unit is even canceled. The author believes that the guiding ideology of accounting centralized accounting at the expense of “canceling” unit accounting posts will have a serious impact on the entire financial and accounting work in the future and deserve attention and careful study. 1, accounting centralized accounting system, should promote the transfer of key units of accounting work, rather than the weakening of accounting work unit.