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实行会计集中核算制度,是财务管理体制改革的一项重要内容,中国气象局自2002年起要求各省、市气象局成立财务核算中心,建立会计集中核算模式,随着各地财务核算中心的建立及运行,打破了以往的核算方式和运行体系,财务内部控制要素和环境发生了较大变化,财务内部控制体系面临着新的挑战,因此内部控制体系的建立显得尤为重要,本文主要对会计集中核算后如何进一步强化财务内部控制及财务核算中心内控制度具体实践作详细阐述。
The implementation of accounting centralized accounting system is an important part of the reform of the financial management system. Since 2002, China Meteorological Administration has required provincial and municipal meteorological bureaus to set up financial accounting centers and centralized accounting accounting models. With the establishment of financial accounting centers in various places and Operation, breaking the previous accounting methods and operating system, financial internal control elements and the environment has undergone major changes, the financial internal control system is facing new challenges, so the establishment of an internal control system is particularly important, this paper focuses on accounting centralized accounting How to further strengthen the financial internal control and financial accounting center of the specific practice of control system elaborate.