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事业单位会计核算存在着不少缺陷,会计核算制度不健全、预算执行不力,内部控制薄弱等问题严重制约了事业单位的发展。因此为了进一步规范事业单位会计核算体系,加强事业单位的财务管理体系,建立全过程、全方位的会计集中核算管理体系对于事业单位来说是刻不容缓的。因为,虽然会计集中核算体系将事业单位的日常财务管理活动和会计核算分隔开,仅由会计核算中心负责将资金结算和会计核算进行统一集中的办理,但是仍旧能够维持事业单位理财机制、预算管理体制和会计主体法律责任的不改变。文章针对当前事业单位会计核算工作的现状,结合多方面的经验,建设性地提出事业单位会计集中核算的一些思考和建议。
There are many shortcomings in the accounting of public institutions, the accounting system is not perfect, the budget is not implemented, the internal control is a serious problem that restricts the development of public institutions. Therefore, in order to further standardize the accounting system of public institutions and strengthen the financial management system of public institutions, it is imperative for public institutions to set up an all-encompassing accounting centralized accounting management system. Because, although accounting centralized accounting system to separate the daily financial management activities of institutions and accounting, only by the accounting center is responsible for the centralized settlement of funds and accounting for centralized processing, but still able to maintain institutional financial mechanism, the budget Management system and the legal responsibility of the accounting subject does not change. In this paper, according to the current situation of the accounting work in public institutions, combined with many experiences, constructively put forward some thoughts and suggestions on centralized accounting in public institutions.