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报账员是在会计集中核算时、在行政事业单位和会计核算之间用以联系行政事业单位和会计核算中心的纽带,其在行政事业单位经济活动中起着主导作用,在会计集中核算中占重要地位。通过实施会计集中核算制度,不仅可以实现财政制度规范化,还能有效加强国有资产管理,防止国有资产流失。身为报账员,在进行会计集中核算的过程中,应当严于律己,并充分发挥自身的作用,更好的满足会计核算需求。本文通过对会计集中核算模式下报账员的地位和作用进行了分析,希望能为同行提供参考。
Reporter is in accounting centralized accounting, between administrative units and accounting to link administrative institutions and accounting center of the link, which plays an important role in the economic activities of administrative units in accounting accounting for accounting important position. Through the implementation of accounting centralized accounting system, not only to achieve the standardization of the financial system, but also effectively strengthen the management of state-owned assets to prevent the loss of state-owned assets. As an account booker, in the process of accounting centralized accounting, we should be strict with ourselves and give full play to their role to better meet the accounting needs. This article analyzes the status and role of the accountant in the accounting centralized accounting mode, hoping to provide reference for the peers.