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成立会计核算中心,对行政事业单位的财务收支集中统一核算,是我国财政体制改革不断深入的一项重要举措。会计集中核算对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督等都有十分重要的意义。实行集中核算后,各单位取消原有的银行账户和会计岗位。资金全部纳入核算中心账户统一管理,设立报账员岗位,具体负责本单位的日常收支、对账、报账等财务工作。下面结合工作实践,就如何做好报账工作谈几点认识。
The establishment of an accounting center and centralized accounting of the financial receipts and payments of administrative institutions is an important measure for deepening the reform of China’s financial system. Centralized accounting accounting to improve the financial management ability and the efficiency of accounting work, regulate accounting practices, strengthen accounting supervision are all of great significance. After the implementation of centralized accounting, all units cancel the original bank accounts and accounting posts. The funds are all included in the unified management of the accounts of the accounting center, the establishment of accountants posts, the specific responsible for the unit’s daily revenue and expenditure, reconciliation, reimbursement and other financial work. The following combination of work practices, talk about how to do a good job reimbursement of a few recognition.