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会计集中核算扭转了行政事业单位财政资金分散管理的传统局面,在一定层面上利于加深会计工作规范化程度,充分发挥会计监督职能,提高财政资金使用效率,深化财政预算改革,但是集中核算依然存在一些弊端,比如集中核算中心设置不健全,预算管理基础薄弱以及政府采购机制不健全等都限制了会计集中核算优势的发挥。本文通过提出相关措施旨在提升行政事业单位会计集中核算水平,实现财务管理良性循环发展。
Accounting centralized accounting reverses the traditional situation of decentralized management of fiscal funds in administrative institutions, which helps to deepen the standardization of accounting work to a certain extent, give full play to the functions of accounting supervision, improve the efficiency of the use of fiscal funds, and deepen the reform of the fiscal budget. However, there still exist some problems in centralized accounting Disadvantages such as the unsound set-up of centralized accounting center, the weak foundation of budget management, and the imperfect government procurement mechanism all limit the advantages of accounting centralized accounting. In this paper, the relevant measures are put forward to improve the accounting centralized accounting level of administrative units and achieve a virtuous circle of financial management.