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企业推行会计集中核算制是为了加强会计核算、会计管理与监控,防止财政资金被截留、挪用和浪费等违纪违法现象的发生。近年来,国家出台了《会计内部控制规范》,推出了如会计委派、集中采购等一系列财务改革制度,颁布了新会计准则。这一系列措施的出台推动了国内各企业逐步实行财务集中核算的步伐。目前,会计集中核算已经成为我国财政收支改革的一项重要内容,它是对预算单位实行会计委派制的一种特珠形式。鉴于一些实行了财务集中核算的地区和行业在实际工作中所暴露出来的问题,笔者认为,必须不断深化认识并完善相关制度,加强会计核算,强化财务管理,提高管理水平,从而在根本上提高预算的科学性和准确性。
The central accounting system is implemented by enterprises in order to strengthen the accounting and accounting management and control and prevent the violation of law and discipline such as the interception, misappropriation and waste of financial funds. In recent years, the state has promulgated the “Standard for Accounting Internal Control”, introduced a series of financial reform systems such as accounting appointment and centralized procurement, and promulgated new accounting standards. The introduction of a series of measures to promote domestic enterprises gradually implement the financial centralized accounting steps. At present, accounting centralized accounting has become an important part of China’s fiscal revenue and expenditure reform. It is a special form of accountancy appointment system for budgetary units. In view of the problems exposed in the actual work of some regions and industries where financial centralized accounting has been implemented, the author believes that we must constantly deepen our understanding and improvement of related systems, strengthen accounting, strengthen financial management and improve management so as to fundamentally improve Budget is scientific and accurate.