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在行政事业单位的会计工作中,集中核算是一项对国家财政资金收支管理工作的深入性的改革措施,由我国的会计专家根据国内、国外国库资金管理制度结合我国国情而制定的。会计工作中集中核算制度的实施,可以加强国家财政部门的监督力度、提高国家资金的使用率、提高会计工作的信息质量。基于此,通过对集中核算在会计工作中的作用分析,论述行政事业单位集中核算的实施方法,有助于行政事业单位财务管理工作的进一步发展。
Centralized accounting is an in-depth reform measure for the management of the revenue and expenditure of the state’s financial funds in the accounting work of administrative units. It is formulated by our country’s accounting experts according to the national conditions of our country based on the funds management system of domestic and foreign treasuries. The implementation of the centralized accounting system in accounting work can strengthen the supervision of the state finance department, improve the utilization rate of state funds and improve the quality of information in accounting work. Based on this, through the analysis of the role of centralized accounting in accounting work, it discusses the method of centralized accounting of administrative units, which is helpful to the further development of the financial management of administrative units.