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新形势下,在行政事业单位财务管理工作中,会计集中核算模式得到广泛的应用,并发挥着越来越重要的作用。通过会计集中核算,行政事业单位可以有效地提高其会计信息的真实性与可靠性,提升财务管理的整体水平。会计集中核算模式是行政事业单位财务管理工作中一种新型的核算方式,因此存在一定的局限性。本文结合我国行政事业单位财务管理的实际情况,从单位会计集中核算中财务管理存在的问题入手,着重分析如何提高会计集中核算中财务管理的整体水平。
Under the new situation, in the financial management of administrative units, the accounting centralized accounting mode has been widely used and playing an increasingly important role. Through accounting centralized accounting, administrative institutions can effectively improve the authenticity and reliability of their accounting information, improve the overall level of financial management. Accounting centralized accounting mode is a new accounting method in the financial management of administrative institutions, so there are some limitations. Based on the actual situation of the financial management of the administrative units in our country, this article starts with the problems existing in the financial management in the centralized accounting of units, and focuses on how to improve the overall level of financial management in the accounting centralized accounting.