论文部分内容阅读
随着会计集中核算制度在各地的推行,事业单位财务管理得到了进一步加强,会计核算体系也更加规范化,有效的遏制了事业单位的经济腐败。与此同时,由于业单位缺乏完善的财务管控制度,会计集中核算的配套制度不健全,所以在推行和实践会计集中核算制度中出现了很多问题。本文简单介绍了事业单位实行会计集中核算的重要性,通过梳理事业单位会计集中核算中存在的问题,探讨了进一步完善的对策及建议。
With the central accounting system implemented throughout the country, the financial management of the institutions has been further strengthened, and the accounting system has become more standardized and effectively contained the economic corruption of public institutions. At the same time, due to the lack of a sound financial control system and a system of accounting centralized accounting, there are many problems in the implementation and practice of accounting centralized accounting system. This article briefly introduces the importance of accounting centralized accounting in public institutions. By combing the problems existing in centralized accounting of public institutions, the paper discusses the countermeasures and suggestions for further improvement.