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随着我县会计集中核算的推行,核算各方面也日趋完善,但也出现了会计资料不全、资产不实、牵制与监督机制弱化等等许多财务管理的问题,对照问题,加强各方面的财务管理,保证会计集中核算的良性循环。会计集中核算制是指财政部门成立会计核算中心在单位资金所有权、使用权、财务自主权不变的前提下取消单位银行账户、会计和出纳,各单位只设报账员,通过会计委托代理记账,对行政事业单位集中办理会计核算业务,融会计核算,监督、服务于一体的会计委派形式。
With the implementation of central accounting in our county, all aspects of accounting have also been perfected. However, many financial management problems such as incomplete accounting data, untrue assets, weakening of the containment and supervision mechanism, etc., have also emerged. By contrast, various aspects of finance Management, accounting centralized accounting to ensure a virtuous circle. Centralized accounting accounting system refers to the establishment of accounting departments of the financial sector in the unit of capital ownership, use rights, the same financial autonomy under the premise of the abolition of the unit bank account, accounting and cashier, the units only accountants, through accounting commission accounting , The central government shall handle accounting accounting, financial accounting, supervision and service in one form.