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会计集中核算存在的主要问题会计集中核算作为国库管理制度改革的有益尝试,对于加强财政支出管理,规范财经秩序方面,发挥了积极的作用。但在实际运行中却存在一些弊端:一是降低了预算单位理财的积极性,不利于单位财务管理。试行会计集中核算后,各单位相应取消了会计核算岗位,只设专(兼)职报账员协助会计集中核算机构进行会计核算,使单位财务会计人员原有的筹集资金、执行预算和财务计划、资产管理、提供决策依据等职能受到很大影响,往往造成财务管理与会计核算、监督脱节,影响了预算单位理财的积极性和财务管理工作的开展。二是在一定程度上影响了单位正常业务运行。会计集中核算机构对同一性质的预算单位
Central Accounting Accounting Main Problems Centralized Accounting Accounting as a useful attempt to reform the treasury management system has played an active role in strengthening financial expenditure management and standardizing the financial and economic order. However, there are some shortcomings in the actual operation: First, reduce the enthusiasm of the budget unit of financial management is not conducive to the unit’s financial management. Trial accounting centralized accounting, the units corresponding to the abolition of accounting positions, only post (or) accountants to assist accounting centralized accounting institutions for accounting, the unit of financial and accounting personnel to raise funds, the implementation of the budget and financial planning, Asset management, decision-making basis and other functions have been greatly affected, often resulting in financial management and accounting, monitoring out of touch, affecting the enthusiasm of the budget unit’s financial management and financial management work. Second, to a certain extent, affected the normal operation of the unit. Accounting centralized accounting unit of the same nature of the budget unit