摘要
行政事业单位实行会计集中核算是加强行政事业单位会计核算、会计监督的一项新制度,在实践中取得了良好的效果,但也暴露出一些弊端,值得我们关注并加以改进。
Centralized accounting is a new system carried out by the administrative institutions to strengthen their accounting and accounting oversight, which gained good effects and exposed some malpractices, and worth our attention and improvement.
出处
《河南机电高等专科学校学报》
CAS
2007年第1期33-34,共2页
Journal of Henan Mechanical and Electrical Engineering College
关键词
会计集中核算
利弊
改进
centralized accounting
advantages and disadvantages
improvement
