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随着财政改革的不断深入,撤镇改办行政管理体制的转变,对农村中小学校财务管理活动产生很大的影响。在街道办设立核算中心,由核算中心取代原乡镇财政所对街道办辖区中小学校实行会计集中核算的模式就是在乡镇行政机构变化后产生的。会计集中核算主要内容是取消各单位的账户,只设街道办一个统一账户。管户单位只设报账员,负责本单位日常经费收支与核算中心的结报。会计集中核算对加强农村中小学校的财务管理,规范会计工作行为,防止腐败现象的产生等方面起
With the deepening of the fiscal reform, the change of administrative management system to withdraw from the town to change the administrative management system has a great impact on the financial management activities in rural primary and secondary schools. In the streets to set up accounting center, by the accounting center to replace the original township financial district of primary and secondary schools in the streets of the implementation of central accounting accounting model is the change in township administrative agencies. Accounting focused on the main content is to cancel the account of each unit, only to set up a unified account of the streets. Account units only set up accountants, responsible for the unit’s daily expenditure and accounting center of the report. Accounting centralized accounting to strengthen the financial management of primary and secondary schools in rural areas, regulate accounting practices, to prevent corruption from occurring