摘要
我国目前财政体制改革主要集中于支出管理的改革 ,各地都大胆创新采用各种具体改革方式 ,会计集中核算制度正是在配合支出管理改革和加强财政监督的过程中地方采用的一种创新模式。本文将具体探讨制度的优势与存在的问题 ,并提出一些具体建议。
The fiscal reforms mainly focus on the recondition of the public expenditure administration. To reform successfully, a lot of local governments try to carry on some specific and viable policies. The accounting concentrate control system is one of them, which is used to solve and reconcile some practice problems in the reform and improving fiscal supervision. This text will at first discuss advantages and disadvantages of the policy, then render some personal opinions on it.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第8期57-60,共4页
Journal of Central University of Finance & Economics
关键词
会计集中核算制度
财政支出管理
会计集中核算中心
财政监督
中国
Accounting concentrate control system The public expenditure administration The center of accounting concentrate control Fiscal supervision
