论文部分内容阅读
实行会计集中核算是完善我国公共财政体系的一项重要措施。在会计集中核算运行的十几年中我们发现,实行会计集中核算在强化会计监督、提高财政资金使用效益、预防和遏制腐败等方面发挥了非常重大的积极作用。但在运行中却存在着许多亟待解决的问题。本文阐述了实施会计集中核算的意义,会计集中核算实施中存在的问题以及完善会计集中核算应采取的相应对策。
The implementation of centralized accounting accounting is to improve our public financial system is an important measure. In the more than a decade of accounting centralized accounting, we found that the implementation of centralized accounting has played a very significant positive role in strengthening accounting supervision, improving the efficiency of the use of fiscal funds and preventing and curbing corruption. However, there are many problems to be solved in operation. This article expatiates the significance of accounting centralized accounting, the problems existing in the implementation of accounting centralized accounting and the countermeasures that should be taken to improve accounting centralized accounting.