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会计集中核算制是指财政部门成立会计核算中心,在单位资金所有权、使用权和财务自主权不变的前提下,取消单位会计和出纳,各单位只设报账员,通过会计委派,对行政事业单位集中办理会计核算业务的一种制度。当下的会计集中制度在规范会计核算行为,提高财政资金使用效益等方面上取得了良好的成效。但在会计业务集中核算的实际实施过程中,也存在着一些问题。本文将对会计业务集中核算的利于弊进行分析与研究,并对此提出相应的基本对策。
Accounting centralized accounting system refers to the financial sector to set up an accounting center in the unit of capital ownership, right of use and financial autonomy unchanged under the premise of the abolition of unit accounting and cashier, the unit only accountants, through accounting appointments, the administrative business A unit of centralized accounting system for a business. The current centralized accounting system has achieved good results in regulating accounting practices and improving the efficiency of the use of financial funds. However, there are some problems in the actual implementation of centralized accounting of accounting business. This article will analyze and study the advantages and disadvantages of accounting centralized accounting, and put forward the corresponding basic countermeasures.