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会计集中核算制度是我国财税管理体系的一次重大变革,它的施行有助于财务管理的规范性、准确性和完整性,强化了会计核算与监督。但是随着新形势的不断发展,在其运行过程中产生了一些弊端,制约了其正常的发展,违背了推行该制度的初衷。笔者结合多年亲身工作实践,对该项制度实际运行过程中产生的一些问题进行详尽阐述,指出会计集中核算制度应该顺应时代发展,推陈出新。
Accounting centralized accounting system is a major change in China’s fiscal management system, its implementation will help regulate the financial management, accuracy and completeness, and strengthen accounting and supervision. However, with the continuous development of the new situation, some disadvantages have been encountered in its operation, which have restricted its normal development and violated the original intention of implementing the system. The author combines many years of personal work practice, the system of the actual operation of some of the problems arising in the process elaborate that accounting centralized accounting system should conform to the development of the times, innovation.