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1 会计集中核算存在问题1.1 认识上的错位部分单位存在抵触情绪。集中核算后,单位领导签了字还须中心会计审核后才能报销。部分单位领导对本单位财务支出接受会计中心的制约和监督,产生抵触情绪;部分单位认为单位会计核算在会计中心进行,资金使用出了问题应由会计中心负责,有意放松甚至放弃单位财务管理;报账员专业能力参差不齐,严重影响单位会计核算质量。1.2 会计监督职能弱化由于受人员编制的限制,会计中心1名会计人员往往要兼
1 accounting centralized accounting problems 1.1 misunderstanding part of the existence of conflict resistance units. Centralized accounting, the unit leaders signed the center accounting review must be reimbursed. Some units of the leadership of the unit to accept financial accounting center accounting constraints and oversight, resulting in resistance; some units that the unit accounting in the accounting center, the use of funds out of the accounting center should be responsible for the problem, intends to relax or even give up the unit financial management; reimbursement Staff professional ability is uneven, seriously affecting the quality of accounting units. 1.2 accounting supervision weakening Due to staffing constraints, an accountant accounting center often have both