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随着社会主义市场经济的建立和发展,基层单位经济活动范围日益广泛,加强基层单位会计核算越来越重要。本文首先概述了基层单位会计集中核算的意义,具体分析了基层单位会计集中核算存在的问题,然后提出了加强基层单位会计集中核算的措施:强化预算管理、促进会计集中核算与国库支付的统一、制定相关资产监控制度和建立单位报账员管理制度。
With the establishment and development of a socialist market economy, the economic activities of grassroots units are becoming more widespread. It is of more and more importance to strengthen the accounting of grassroots units. This article first outlines the significance of centralized accounting of establishments, concretely analyzes the existing problems in centralized accounting of establishments, and then puts forward some measures to strengthen centralized accounting of establishments: to strengthen budget management, to promote the unification of accounting centralized accounting and treasury payment, Formulation of relevant assets monitoring system and establishment of unit accountant management system.