试议事业单位会计集中核算的应用

• 作 者: 信保
• 机 构: 河南省交通运输厅机关服务中心,
• 出 处: 财经界(学术版)
• 发表日期: 2015年06期
• 关键词: 事业单位 会计集中核算 问题 措施

随着国家财政管理体制改革进一步深入,事业单位财务管理得到了进一步加强,会计集中核算制度也逐渐在各地推行。会计集中核算制度是对传统会计核算制度的改革、完善与更新,是会计核算制度的一个关键突破口,这不仅意味着预算模式、方法的优化与发展,更预示着核算理念的全面更新和变化。

With the further reform of the national financial management system, the financial management of public institutions has been further strengthened, and the centralized accounting system of accounting has gradually been implemented everywhere. Accounting centralized accounting system is the reform, improvement and renewal of the traditional accounting system. It is a key breakthrough in the accounting system. It not only means the optimization and development of the budget model and method, but also indicates the overall update and change of the accounting concept.