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会计集中核算制是指财政部门成立会计核算中心在单位资金所有权、使用权利财务自主不变的前提下取消单位银行账户、会计和出纳,各单位只设报账员,通过会计委托代理记账,对行政事业单位集中办理会计核算业务,融会计核算,监督、服务于一体的会计委派形式。作为会计委派制的一种形式,有效地解决了会计领域出现的一些问题。但在其实施过程中,也存在局限性和不够完善的地方,必须要有一套科学的制度措施作保证,并注意联系实际,才能更好地发挥其积极作用。
Accounting centralized accounting system refers to the establishment of accounting departments of the financial sector to cancel the unit bank accounts, accounting and cashier under the premise of the unit ownership of funds, the right to use the financial autonomy, the units only accountants, accountants by proxy accounting, Administrative units focus on accounting business, financial accounting, supervision, service in one form of accounting appointment. As a form of accountant appointing system, it effectively solves some problems in accounting field. However, in the course of its implementation, there are also limitations and imperfections where a set of scientific system measures must be taken as a guarantee and attention should be paid to the actual role in order to better play its positive role.