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为了加强财务监督,使财政资金使用更加公开、透明,同时降低事业单位行政运行成本,有序执行部门预算,很多单位组建了财务核算中心,实行集中核算,统一管理。由于财务核算中心是在会计法颁布后才开始逐步组建,法律法规对集中核算没有明确规定,各中心从成立起不就断摸索、完善,想找到最适合自己单位的集中核算模式。本文主要就本单位成立财务核算中心后,在进行财务核算、财务管理、财务监督过程中所遇见的问题进行剖析,寻找不足之处,并提出改进措施,以不断总结完善,更好地推动财政改革的深入发展。
In order to strengthen financial supervision and make the use of fiscal funds more open and transparent, at the same time, reduce the administrative running costs of public institutions, and implement the departmental budgets in an orderly manner, many units set up financial accounting centers and implemented centralized accounting and unified management. Since the financial accounting center started to be gradually established after the accounting law was promulgated, the laws and regulations did not clearly stipulate the centralized accounting. Since the founding of the financial center, the center decided not to fumble for it and perfect it and wanted to find a centralized accounting model most suitable for its own unit. This paper mainly analyzes the problems encountered in the process of financial accounting, financial management and financial supervision after the establishment of the financial accounting center of this unit, finds the shortcomings, and proposes improvement measures to constantly improve and perfect the financial management The deepening reform.