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建立会计核算中心作为财政改革的一项重大举措,正在全国各地逐步试行和推开。其在强化财政监督,提高财政资金使用效益,从源头上防治腐败,规范会计基础工作,提高会计信息质量等方面已初见成效。但要从根本上解决当前会计核算中存在的财政管理预算内、外“两张皮”的问
The establishment of an accounting center as a major measure of fiscal reform is being piloted and pushed forward throughout the country. It has achieved initial success in strengthening financial supervision, improving the efficiency of using financial funds, preventing and controlling corruption from the source, standardizing the basic work of accounting, and improving the quality of accounting information. However, it is necessary to fundamentally solve the current “two skins” in the fiscal management budget that exists in accounting