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本文通过时现行会计核算中心管理体制的研宄,结合本人在会计核算中心工作的实际经验总结了会计核算中心管理体制存在三个方面的问题:一、实行会计委派制集中核算的法律、法规条件不够完善,即会计核算中心的职能和责任不明;报帐员到底是出纳还是会计?会计档案如何管理?二、“统一开户”使会计主体改变;不利于支票管理; 不利于银行与出纳、出纳与会计对账;三、缺乏委派会计的专门管理机构。会计核算中心人事管理缺乏统一管理;会计核算中心人员编制的核定缺乏科学依据。这些问题是会计核算中心管理体制中亟待规范的问题。只有规范这些问题,才能实现会计委派制在行政事业单位的顺利开展。
This article summarizes the problems existing in the management system of accounting center in three aspects based on the actual experience of working in accounting center when studying the current accounting center management system. First, the implementation of centralized accounting accounting system appointments laws and regulations conditions Not perfect enough, that is, accounting functions and responsibilities of the center is unknown; in the end is the cashier or accountant accounting? How to manage accounting files? Second, the “unified account” to change the accounting subject; is not conducive to the check management; is not conducive to the bank and cashier, cashier And accounting reconciliation; Third, the lack of specialized management agency accreditation. The lack of unified management of personnel management in the accounting center; the lack of scientific basis for the verification of the staffing establishment of the accounting center. These problems are problems to be standardized in the accounting center management system. Only by standardizing these problems can we realize the smooth development of the accounting appointments system in administrative units.