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乡镇会计集中核算工作取得了显著的成效,有效提高了会计工作的独立性和效率,但同时也将为审计、财务管理工作带来现实挑战。针对目前乡镇会计集中核算存在的问题,以及乡镇基层财务工作人员水平尚待提高的现实,只有健全配套管理制度,才能真正促进乡镇会计集中核算优势的发挥。本文就乡镇会计集中核算的利弊方面进行了探讨,以期为乡镇会计工作提供有利的参考意见。
The central accounting of township accounting has achieved remarkable results, effectively improving the independence and efficiency of accounting work, but it will also bring real challenges to auditing and financial management. In view of the current problems in the central accounting of township accounting and the fact that the level of financial staff in the township level needs to be improved, only by improving the supporting management system can we truly promote the centralization of accountancy in township and town. This article discusses the advantages and disadvantages of centralized accounting of township and town accounting, with a view to provide a good reference for township accounting.