对会计集中核算的思考

随着预算会计体制改革的发展,原有的行政事业单位自主核算的形式逐步暴露出一些弊端。为了进一步加强行政事业单位财务管理,规范会计工作秩序,全国各地纷纷建立了会计核算中心。本文从成立会计核算中心的意义着手,联系实际分析会计集中核算过程中取得的成效以及存在的问题,并提出改进会计集中核算中存在问题的一些建议。

Thoughts on Centralized Accounting

With the development of restructuring the budget accounting, accounting independently in the old administrative institutions gradually reveals some malpractice. For strengthening the management and standardizing the order of accountancy accounting centre has been set up from all parts of the country. The paper focuses on the results achieved centralized accounting practices and some of the potential problems that may arise are also examined, and this is followed by several suggestions based on the significant of setting up accounting centre.