财政统一发放工资 ,在许多地区迅速推广 ,国务院已经下达专门文件 ,要求各地实行这一做法。这项改革措施的出现 ,对现行的会计制度提出了新的要求 ,因此 ,必须制定相应的会计核算办法 ,规范记账程序。下面结合山东沂水县财政统一发放工资的实际 ,谈一谈财政统一发放工资的会计 Fiscal reunification of wages, rapid promotion in many areas, the State Council has issued a special document calling for the implementation of this approach throughout. The appearance of this reform measure has put forward new requirements to the current accounting system. Therefore, corresponding accounting measures must be formulated to regulate the accounting procedures. The following combination of Yishui County, Shandong Province, the reality of the actual payment of wages, talk about the financial uniform payroll accounting