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会计集中核算制度是针对行政事业单位财务管理较为混乱,会计信息数据失真等问题而采取的一种财务管理制度变革。行政事业单位采用会计集中核算制度,可以起到约束及规范单位财务行为,提高会计信息精准性的效果。但受制于行政事业单位财务管理制度建设水平及财政改革深度不一等因素,行政事业单位会计集中核算制度在实施中也面临诸多问题。本文围绕行政事业单位会计集中核算制度,分析其实施利弊,总结相应的改进措施。
The centralized accounting system of accounting is a financial management system reform that is taken in view of the chaotic financial management of administrative units and the distortion of accounting information data. Administrative institutions using accounting centralized accounting system, can play a binding and standardize the unit’s financial behavior, improve the accuracy of accounting information results. However, subject to the administrative institution’s financial management system construction level and the different depth of the financial reform, the centralized accounting system of the administrative unit is also faced with many problems in its implementation. This article focuses on accounting centralized accounting system of administrative units, analyzes the advantages and disadvantages of its implementation, summarizes the corresponding improvement measures.