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行政事业单位实施会计集中核算是会计管理体制改革的突出表现,也是落实依法行政的一个重要举措。自会计集中核算实行之后,行政事业单位在加强财政资金管理、提高资金使用效益以及强化预算约束等方面取得了显著的效果,但是在实践中也存在很多不可避免的问题,还有待进一步的完善。文章就此进行了探讨,以期对促进集中核算的顺利实施起到积极作用。
The implementation of accounting centralized accounting by administrative institutions is a prominent manifestation of the reform of the accounting management system and an important measure for implementing the administration according to law. Since the implementation of centralized accounting, the administrative institutions have made remarkable effects in strengthening the management of financial funds, improving the efficiency of capital utilization and strengthening the budget constraint. However, in practice, there are still many unavoidable problems that still need to be further perfected. The article discusses this, with a view to promoting the smooth implementation of centralized accounting play a positive role.