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会计集中核算是加强财务管理和财政资金管理的一项新举措,在提高会计信息质量、加强资金调度、强化会计监督等方面发挥了较重要的作用,但会计集中核算自实行以来,也存在一些问题,笔者在此进行简要分析,并提出改进的措施。(一)会计集中核算存在的主要问题1.认识上的不足。统管单位实行会计集中核算后,报销方式一改过去的“单
Centralized Accounting Accounting is a new measure to strengthen financial management and financial capital management. It plays an important role in improving the quality of accounting information, strengthening fund disbursement and strengthening accounting supervision. However, since the implementation of centralized accounting accounting, there are also some Problem, I make a brief analysis here, and put forward measures to improve. (A) of the main accounting problems accounting problems 1. Cognitive deficiencies. After the centralized management of centralized accounting unit, reimbursement of the past changed the ”single