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推行会计集中核算,有利于加强财政资金的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益。但在实践中也存在局限性和不够完善的地方。主要是会计中心工作模式缺陷;收支的分账管理和会计中心功能不全;会计中心与财政部门之间存在对接缺口等。本文在实践的基础上提出几点设想:巩固完善会计集中核算的成果,推动会计集中核算与国库集中收付的融合;构建新型的财政稽查监督体制,建立财政稽查、审计、资金绩效评价体系;会计中心加快转变职能,从核算型向管理型转化;完善内外监控制度,建立公开、高效、廉洁、务实的财政管理运行机制。
The implementation of centralized accounting accounting is conducive to strengthening the management and supervision of financial funds, is conducive to standardize financial management and accounting practices, and helps to improve the efficiency of the use of financial funds. However, in practice, there are limitations and imperfections. Mainly accounting system defects in the working model; revenue and expenditure branch management and accounting center dysfunction; accounting center and the financial sector there is a gap between the docking and so on. Based on the practice, this article puts forward some tentative ideas: to consolidate and perfect the accounting centralized accounting results, to promote the integration of accounting centralized accounting and treasury centralized receipt and payment; to construct a new type of financial inspection and supervision system, to establish a financial audit, auditing and capital performance evaluation system; Accounting Center to speed up the transformation of functions, from accounting to management-oriented transformation; improve internal and external monitoring system, the establishment of an open, efficient, honest and pragmatic financial management operation mechanism.