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会计集中核算制模式是对省、地、县、乡各级行政事业单位,在保持单位资金使用权和财务自主权不变的前提下,以提高管理效益为目的,对所属行政事业单位财务实行“集中管理、分户核算”的形式,取消单位银行账户,同级财政统营会计人员、资金鲒算和核算工作,融会计服务和监督管理为一体。其具体做法有财务会计核算中心和零户统管两种形式。省、地、县级一般采取财务会计核算中心制,乡镇一级采取零户统管形式。本文将介绍会计集中核算的基本情况。
Accounting centralized accounting system is the provincial, prefecture, county and township administrative units at all levels, while maintaining the unit of funds and financial autonomy unchanged, under the premise of improving management efficiency for the purpose of the implementation of their financial institutions “Centralized management, household accounting” form, the abolition of the unit bank account, accounting at the same level financial and accounting staff, financial accounting and accounting work, financial accounting services and supervision and management as a whole. The specific practices of the financial accounting center and zero household control in two forms. Provincial, prefectural and county-level general take the financial accounting center system, township level to take the form of zero household control. This article will introduce the basic accounting accounting.