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实行事业单位会计集中核算是我国加强政府财政资金管理的重要措施之一,随着国民经济的快速发展,我国政府有关财政管理的政策和制度也在不断改进和完善,为了适应政府财政管理改革的需要,推动事业单位会计管理工作的规范化,对事业单位进行会计集中核算就成了必然的趋势,本文通过对实行会计集中核算的积极意义、会计集中核算工作中存在的弊端、如何改进会计集中核算工作效果等几个方面的阐述,来说明事业单位进行会计集中核算的重要作用,指出了政府财政管理制度改革是一个不断优化的过程。
The implementation of centralized accounting of public institutions is one of the important measures to strengthen the management of government financial funds in our country. With the rapid development of the national economy, our government’s policies and systems on financial management are also constantly improving and perfecting. In order to adapt to the reform of government financial management Necessary to promote the standardization of the accounting management of public institutions has become an inevitable trend for centralized accounting of public institutions. In this paper, through analyzing the positive significance of accounting centralized accounting, the existing problems in accounting centralized accounting, how to improve the accounting centralized accounting Work effects and other aspects of the elaboration, to illustrate the central accounting accounting institutions play an important role, pointed out that the reform of government financial management system is a continuous optimization process.