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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,在我国已有十多年的发展历程,目前已得到广泛推行,且取得了一定成效。但其问题也逐渐凸显,亟待解决和完善。本文阐述了实行会计集中核算对于行政事业单位的意义,分析了其实践中存在的问题,并结合行政事业单位的管理特点,提出几点完善建议。
Centralized Accounting Accounting is an important part of the reform of the financial management system. In our country, it has been more than 10 years of development and has been widely implemented and achieved some success. However, its problems have gradually become prominent and are in urgent need of solution and improvement. This article expounds the significance of accounting centralized accounting for administrative institutions, analyzes the problems existing in practice, and puts forward some perfecting suggestions according to the management characteristics of administrative institutions.