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本文主要从财务集中核算的内涵出发,对进行财务集中核算的必要性进行讨论。从未明确会计责任主体、不利于实物资产的监督与管理等多个方面入手,解析目前水务事业单位财务集中核算中存在的主要问题。并以此为依据,从财务集中核算视角,提出提升水务系统财务管理水平的有效措施。希望通过本文的阐述,可以给相关领域提供些许参考。
In this paper, mainly from the connotation of financial centralized accounting, the necessity of conducting centralized financial accounting is discussed. It has never been clear that the main body of accounting responsibility, is not conducive to the supervision and management of physical assets and other aspects, to resolve the main problems existing in the centralized financial accounting of water utilities. And based on this, from the view of financial centralized accounting, put forward some effective measures to enhance the financial management level of water system. Hope that through the elaboration of this article, you can give some reference to related fields.