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对行政事业单位实行会计委派,成立会计结算中心,优越性显而易见,但要使其优势充分发挥,笔者认为有以下几点还需要注意: 1、制定严格的审批程序,将资金的支配权与监督权分离。发挥结算中心对经济活动合规合法性的监督功能。 2、实行部门预算,务实收入,以收定支。同时,要制定科学合理的定员定额标准,这是结算中心能实施有效监督的基础。
However, in order to give full play to its advantages, I think the following points need to be noticed: 1. To formulate a strict examination and approval procedure, to assign the control and supervision over funds Separation of power. Give full play to the settlement center’s supervision of the legitimacy of economic activities. 2, the implementation of departmental budgets, pragmatic income, to receive fixed income. At the same time, it is necessary to formulate a scientific and reasonable quota for fixed personnel, which is the basis for the settlement center to carry out effective supervision.