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当前形势下,行政事业单位不断实施财政管理体制改革。在财政管理体制改革中,会计集中核算是核心和关键。在提升会计核算规范性,保证财政资金调控具有合理性,实施党风廉政建设的前提下,对行政事业单位会计集中核算进行完善。本文在分析行政事业单位会计集中核算制的概念及作用的基础上,探讨其目前所存在问题,并结合其成因、特点,提出完善行政事业单位会计集中核算制的对策和建议。
Under the current circumstances, administrative institutions continue to implement the reform of the financial management system. In the reform of the financial management system, centralized accounting accounting is the core and key. On the premise of enhancing the normativity of accounting, ensuring the regulation of fiscal funds is reasonable and implementing the construction of a clean government, the accounting centralized accounting of administrative units is perfected. Based on the analysis of the concept and function of accounting centralized accounting system in administrative units, this paper discusses the existing problems and puts forward the countermeasures and suggestions to improve accounting centralized accounting system of administrative units.