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随着社会主义市场经济体制的建立和完善,为了更好适应社会发展,财政部推行了会计集中核算这一重大改革。会计集中核算是融会计核算、监督、管理和服务于一体的一种会计委派形式。推行会计集中核算,可以严格会计监督,有利于加强财政资金收支的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益。但在实践中也存在一些问题,如经费开支、信息准确性、网络化运用等,会计集中核算还需要我们不断加以完善。
With the establishment and perfection of the socialist market economic system, in order to better adapt to social development, the Ministry of Finance has implemented the major reform of accounting centralized accounting. Accounting centralized accounting is accounting accounting, supervision, management and service in one form of accounting appointment. The implementation of accounting centralized accounting can be strict accounting supervision, is conducive to strengthening the management and supervision of financial revenue and expenditure, is conducive to standardize financial management and accounting practices, help to improve the efficiency of the use of financial resources. However, there are some problems in practice, such as expenditure, information accuracy and network utilization. Accounting centralized accounting also needs us to constantly improve.