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会计集中核算制是会计委派制的基本形式之一。它是指在不改变单位内部理财机制、资金支配权和财务管理职能前提下,取消预算单位银行账户、会计和出纳,以单位报账员的形式存在,由会计核算中心统一开设账户,集中办理会计核算和监督业务。会计集中核算是公共财政改革和会计改革中的热点问题,在实行中发挥了一定的积极作用,但作为新生事物,也不可避免地存在缺陷。本文拟对实行会计集中核算的利与弊进行分析,并提出一些建议。
Accounting centralized accounting system is one of the basic forms of accounting appointments. It refers to cancel the bank account, accounting and cashier of the budgetary unit in the form of unit accountant without changing the unit’s financial mechanism, capital control and financial management functions. The accounting center shall set up an account in a unified way and handle accounting centrally Accounting and monitoring business. Centralized accounting accounting is a hot issue in public finance reform and accounting reform, and has played a certain positive role in its implementation. However, as a new-born thing, it inevitably has defects. This article intends to analyze the pros and cons of accounting centralized accounting, and puts forward some suggestions.