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随着市场经济的不断发展,会计集中结算制度作为行政事业单位改革会计核算以及会计监督中的一种重要模式,在我国的企事业单位得到了十分广泛的应用。会计集中核算制度对于规范行政事业单位的会计核算以及加强会计监督具有重要的意义,但是这种模式也存在一定的弊端,使其在我国行政事业单位实践应用过程中凸显了一定的弊端以及缺陷。对此,本文研究的主要目的在于对我国现阶段行政事业单位会计核算的利于弊进行分析论述,以便提出相对应的改进措施。
With the continuous development of market economy, accounting centralized settlement system as an important mode in the reform of accounting and accounting supervision in administrative units has been widely applied in our country. Accounting centralized accounting system for the regulation of accounting and administrative accounting units and strengthen accounting supervision is of great significance, but this model also has some drawbacks, make it in our practice of administrative units highlighted the drawbacks and shortcomings. In this regard, the main purpose of this study is to analyze the advantages and disadvantages of accounting at the current stage of administrative units in our country, in order to propose the corresponding improvement measures.