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会计集中核算制度是我国建设新型公共财政体系的一项新制度,经过几年的实施,日渐暴露出一些问题,在实际工作中也引起了一些混乱。本文就目前会计集中核算模式反映出的缺陷及完善措施进行了探讨。
Accounting centralized accounting system is our country building a new system of public finance a new system, after several years of implementation, gradually exposed some of the problems in the actual work has also caused some confusion. This article discusses the current accounting accounting model reflects the defects and improvement measures were discussed.