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虽然会计集中核算在特定的历史时期发挥过积极的作用,但随着国库集中支付制度改革地进一步深化,其局限性逐渐显现出来,越来越不适应现代公共财政的需求。本文运用十余年实行国库集中支付的实践,与会计集中核算相比较,凸显出新制度的优点。结合实际工作,分析了会计职能回归行政事业单位后所面临的问题,从推进和细化部门预算编制、公务卡制度改革等四个方面对规范行政事业单位会计工作进行了深入地思考和探索。
Although accounting centralized accounting played an active role in a particular historical period, as the treasury centralized payment system reform further deepened, its limitations gradually emerged, more and more unsuited to the needs of modern public finance. In this paper, the practice of central treasury payment using more than ten years is compared with that of accounting centralized accounting, which highlights the advantages of the new system. Combined with the actual work, this paper analyzes the problems faced by the accounting functions after they return to the administrative units, and makes deep thinking and exploration on standardizing the accounting work of the administrative units from four aspects: the promotion and refinement of departmental budgeting and the reform of business card system.