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教育系统实行会计集中核算后,随着国家资金和核算的集中,会计核算中心管理的范围也在增大,但是目前会计核算中心内部控制的运行状况不甚乐观。本文就如何加强会计核算中心的控制与管理,规范会计核算中心的内部控制机制进行了详尽的分析,认为,健全的内部控制制度是保证资金安全、提高资金使用效益、防止腐败的重要基础。
After the accounting system is centralized in the education system, the scope of the accounting center management is also increasing with the concentration of state funds and accounting. However, the current operating conditions of the internal control of the accounting center are not optimistic. This article analyzes in detail how to strengthen the control and management of accounting center and standardize the internal control mechanism of accounting center. It holds that a sound internal control system is an important basis for ensuring the safety of funds, improving the efficiency of capital utilization and preventing corruption.