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目前在我国所有行政事业单位实行的基础财会制度有两种,即“会计集中核算制度”和“国库集中核算制度”。这两种制度各有所长又各有不足,其中的会计集中核算制度可以有效地对行政事业单位财政支出实行统一管理,对党风廉政建设起到了非常重要的推动作用。本文就结合会计集中核算制度在行政事业单位推广的实际意义、现状问题以及相应完善策略等方面来讨论一下会计集中核算制度的实用性。
At present, there are two basic accounting systems practiced by all the administrative units in China, namely, the System of Accounting Centralized Accounting and the System of Centralized Accounting of the State Treasury. Each of these two systems has its own strengths and weaknesses, of which the centralized accounting system can effectively manage the fiscal expenditures of the administrative institutions in a unified manner and play a very important role in promoting the building of a clean government. This article discusses the practicality of accounting centralized accounting system in terms of the actual significance of the accounting centralized accounting system in the promotion of administrative units, the status quo and the corresponding improvement strategies.