论文部分内容阅读
随着会计体制的改革,会计管理的方式由单位自行管理转向核算中心集中管理,它有利于规范会计部门的工作,使财务控制能力大大增强,最大化发挥财务资金的效率,如果想实施好这些内容就必须建立和完善内部控制制度,保证各部门和资金可以有条不紊的运转。管理制度的实施也是在制约和监督的条件下进行的,但目前在会计核算中心的内控制度的现状存在一些问题,本文主要分析这些问题并提出相关的完善措施。
With the reform of the accounting system, the way of accounting management is changed from centralized management by the unit itself to the accounting center. It helps regulate the work of the accounting department, greatly enhances the financial control ability and maximizes the efficiency of financial capital. If we want to implement these Content must establish and improve the internal control system to ensure that all departments and funds can be orderly operation. The implementation of the management system is also carried out under the conditions of restriction and supervision. However, there are some problems in the current status of the internal control system in the accounting center. This article mainly analyzes these problems and puts forward the related improvement measures.