试论事业单位会计集中核算体系的构建

• 作 者: 吴启
• 机 构: 南县教育局核算中心,
• 出 处: 行政事业资产与财务
• 发表日期: 2013年14期
• 关键词: 会计集中核算 体系 构建

事业单位已经渐渐地向企业化方向发展。在事业单位中,会计是财务部门的主要工作人员,而对于一个事业单位来说,其财务能够健康快速的运转是其增强自身实力的基本途径,是其在日益激烈的市场竞争中得以立足于发展的根本。因此,政府部门建立会计集中核算体系简化了事业单位财务管理复杂的程序,对于维护市场秩序有着积极作用。文章从会计集中核算体系的含义入手,对会计集中核算所存在的缺点进行分析,并提出几点建议。

Institutions have gradually been to the direction of the development of enterprises. In public institutions, accounting is the main staff of the financial department, and for a public institution, the healthy and fast operation of its financial is its basic way to enhance its own strength, it is in an increasingly fierce competition in the market to be based on the The fundamental development. Therefore, the establishment of accounting centralized accounting system by government departments has simplified the complicated procedures of financial management in public institutions and played a positive role in maintaining the market order. Beginning with the meaning of accounting centralized accounting system, this article analyzes the shortcomings of accounting centralized accounting and puts forward some suggestions.