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教育会计集中核算工作的进行,有利于对于基础会计工作的规范作用,提升了会计信息的质量,有助于增大运用教育资金的效益,提升政府的宏观调控力。但是会计集中核算工作的进行也会给学校财务管理带来一系列新挑战,完善、加强学校财务管理,对教育会计集中核算体制的深化以及向国库集中收付体制的成功转换有着不可忽视的意义。文章探讨了会计集中核算工作的进行给学校财务管理带来的难题,并列举了完善学校财务管理的相关措施。
The centralized accounting of education and accounting work is conducive to the normative role of the basic accounting work to enhance the quality of accounting information will help to increase the effectiveness of the use of educational funds to enhance the government’s macro-control efforts. However, the accounting centralized accounting work will also bring a series of new challenges to the school’s financial management, improve and strengthen the school’s financial management, and have a significant impact on the deepening of centralized education accounting accounting system and the successful conversion to the treasury centralized payment system . The paper discusses the problems that accounting centralized accounting brings to school financial management and lists some measures to improve school financial management.