| 会计集中核算制度的现状分析及改善措施 |
| |
| 引用本文： | 李志. 会计集中核算制度的现状分析及改善措施[J]. 长春金融高等专科学校学报, 2008, 0(2): 41-43 |
| |
| 作者姓名： | 李志 |
| |
| 作者单位： | 吉林市儿童医院财务科,吉林吉林,132001 |
| |
| 摘 要： | 会计集中核算是我国财政收支改革的一项重要内容，是对预算单位实行会计委派制的一种特殊形式。目前很多地方实行会计集中核算制度，发挥了积极作用，但也存在一些弊端。具体探讨该制度的优势与存在的问题，由此提出一些具体建议，这对于完善该制度具有重要意义。
|
| 关 键 词： | 会计集中核算制度 支出管理 集中核算中心 财政监督 |
Status Analysis and Measures to Centralized Accounting System |
| |
| LI Zhi. Status Analysis and Measures to Centralized Accounting System[J]. Journal of Changchun Finance College, 2008, 0(2): 41-43 |
| |
| Authors: | LI Zhi |
| |
| Affiliation: | LI Zhi (Accounting Department, Children＇s Hospital of Jilin City, Jilin 132001, China) |
| |
| Abstract: | Centralized accounting is not only an important reformation of financial revenue and expenditure, but also a special form which budget units carry out accountant appointment system. Recently, the centralized accounting system which has been in practice in many regions has not only advantages but also disadvantages. The system was studies deeply, and accordingly some effective advices are advanced, which is of significance to improve this system. |
| |
| Keywords: | centralized accounting system expenditure budget management centralize accounting center finan- cial supervision |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
