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会计集中核算制度作为完善我国公共财政体系的一项新制度,对于提高资金使用效率、强化会计监督、防治贪污腐败有着突出的实践作用。在近几年的实施过程中,会计集中核算模式也日渐暴露出一些问题,在实际工作中也引起了一些混乱。本文就会计集中核算的优缺点及完善措施进行了探讨,希望能够从中得到启发,使会计集中核算这种制度不断加以改革和完善。
As a new system of perfecting the public finance system in China, accounting centralized accounting system plays a prominent practical role in improving the efficiency of capital utilization, strengthening accounting supervision and preventing corruption. In the process of implementation in recent years, accounting centralized accounting mode also gradually exposed some problems, and caused some confusion in the actual work. This article discusses the advantages and disadvantages of accounting centralized accounting and measures for improvement, hoping to get enlightenment, so that centralized accounting accounting system to continuously reform and improve.