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实行会计集中核算制度是财政管理体制一项重大改革,是会计核算方式的一次重大变革,对规范财务开支、提高财政资金的使用效益,从源头上防腐等方面产生了积极作用,但同时也给财务工作和档案管理带来了一些新的矛盾和问题,会计档案管理方面存在的问题主要是:
The implementation of accounting centralized accounting system is a major reform of the financial management system and a major change in the accounting methods. It has played an active role in standardizing financial expenditures, improving the efficiency of the use of fiscal funds and preventing corrosion at the source, but at the same time, Financial management and file management have brought some new contradictions and problems. The problems in accounting file management mainly include: