论文部分内容阅读
对行政事业单位推动会计集中核算制,是建立和完善我国公共财政体系的一项重要举措,是会计委派制的一种主要形式。此项改革有利于加强财政资金的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益,但在实践过程中也存在着不足,需在改革过程中不断地完善。
The promotion of accounting centralized accounting system by administrative institutions is an important measure to establish and perfect our public financial system and is a major form of accounting appointments. This reform is conducive to strengthening the management and supervision of the financial funds, is conducive to standardize the financial management and accounting practices, is conducive to improving the efficiency of the use of financial funds, but there are also shortcomings in the process of practice. It is necessary to continuously improve the reform process.