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随着我国国库集中支付制度的改革,会计工作也进行了相应的调整,实施了会计集中核算。会计集中核算的实行,加强了对事业单位内部财务的监督和管理。但是,作为一项新的改革措施,并非不存在漏洞。因此,基于实践,新的会计集中核算究竟存在哪些方面的问题,如何更好地在国库集中支付制度下执行好会计集中核算?本文对这两方面进行了进一步的探讨和深入分析。
With the reform of centralized treasury payment system in our country, the accounting work has also been adjusted accordingly, and the accounting centralized accounting has been implemented. Accounting centralized accounting practices, strengthen the internal financial institutions supervision and management. However, as a new reform measure, there is no loophole. Therefore, based on the practice, what are the problems in the new accounting centralized accounting? How to carry out the accounting centralized accounting better under the centralized treasury payment system? This article makes further discussion and further analysis on these two aspects.