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教育系统会计集中核算是一种创新型的会计管理方式,它有力地集中了会计服务以及管理监督的优势。它能够更加有效合理地监管教育费用的流向,让教育费用得到良好的使用,发挥其最大的效益,而且,在一定程度上,能够遏制教育费用的挪用等腐败问题。这是一项推行不久的机制,存在在很多亟待解决的问题。本文就这些问题,提出一些观点,希望能够促使其尽快改善,早日发挥其应有的功效。
Education System Accounting Centralized accounting is an innovative accounting management method that effectively concentrates on the advantages of accounting services and management oversight. It can regulate the flow of educational expenses more effectively and reasonably, make the educational expenses be well used, exert its maximum benefits, and to a certain extent, curb the corruption of education costs such as corruption. This is a mechanism that has not been implemented yet. There are many problems to be solved urgently. This article puts forward some views on these issues and hopes to prompt them to improve as soon as possible and give full play to their due functions as soon as possible.