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会计集中核算是推进财政体制改革,建立现代财政制度的一项重要措施。一种新体制的产生有其与时俱进的积极内涵,但在运行中也会暴露出的缺陷。随着社会主义市场经济体制的建立和完善,这种制度的弊端逐步凸显。因此,只有不断的完善会计集中核算制度,保障各学校的财务收支状况的真实与准确,才能在一定程度上促进学校的长足发展。
Accounting centralized accounting is to promote the reform of the financial system, the establishment of a modern financial system is an important measure. The emergence of a new system has its positive connotation of keeping pace with the times, but it also exposes defects in its operation. With the establishment and perfection of the socialist market economic system, the drawbacks of such a system have been gradually highlighted. Therefore, only by continuously perfecting accounting centralized accounting system and guaranteeing the truth and accuracy of each school’s financial revenue and expenditure can we promote the rapid development of the school to a certain extent.