摘要
会计集中核算是以会计核算中心为单位集中办理会计核算工作和实行会计监督的一项新举措。这项制度的实施效果显著。改革构想:一是要做到国库集中收付与会计集中核算的相互渗透和有效融合,二是各统管单位切实加强报账会计队伍建设,三是加快实行部门科学预算的进度,四是会计核算中心职能应从核算型向管理型转化,五是构建新型的财政稽查监督机制,六是完善内外监控制度,七是健全完善会计法规体系。
Accounting concentration accounting is to handle accounting work with accounting center, which is a new means of accounting supervisor. The influence of this system is notable. Reform conception is the following： One is to accomplish the concentration receipt of national treasury to pay the mutual infiltration with accounting concentration accounting and mix together efficiently, 2 is to control and reinforce accounting troops construction, 3 is to carry out the estimated progress of department science, 4 is to transform accounting central function from accounting type to management type, 5 is to found new finance to check supervisor mechanism, 6 is to perfect inner and outer monitoring system, 7 is perfect accounting regulations system.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2005年第3期72-75,共4页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
关键词
行政事业单位
会计核算中心
会计集中核算制度
administrative institution
accounting center
accounting system of accountant concentration
