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会计集中核算是财政管理体制改革的一项重要内容,在全国推行以来,取得了良好效果。会计集中核算形式与统一管理、分散核算的形式相比有其自身的优越性,但也不可避免地产生了许多问题,随着我国财政体制改革的不断推进,这些问题亟待解决。文章阐述了行政事业单位会计集中核算取得的成效,分析了当前存在的问题,并提出了相应对策。
Centralized accounting accounting is an important part of the reform of the financial management system and has achieved good results since its introduction in the whole country. Compared with the forms of unified management and decentralized accounting, accounting centralized accounting has its own superiority, but inevitably it has many problems. With the continuous advancement of China’s financial system reform, these problems need to be solved urgently. This article elaborates the achievements made by centralized accounting of administrative institutions, analyzes the existing problems and puts forward corresponding countermeasures.