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在我国不断深化开展的财政改革中,乡镇会计集中核算发挥了重要的作用,有助于更好的开展会计核算工作,使地方政府对财政的监管更为有效,充分发挥了财政资金的使用效率,对财政领域可能发生的贪污腐败行为起到一定程度的遏制作用。本文就乡镇会计集中核算和财政监管的相关概念进行分析,探讨当前乡镇会计集中核算过程中存在的问题,分析如何有效加强乡镇会计集中核算财政监管。
In the deepening of our country’s financial reform, the centralized accounting of township accounting has played an important role in helping to better carry out accounting work, so that local government regulation of finance more effectively, give full play to the efficiency of the use of financial resources , To a certain extent to curb the possible corruption in the financial sector. This article analyzes the related concepts of central accounting and financial supervision of township accounting, discusses the existing problems in the centralized accounting of township accounting, and analyzes how to effectively strengthen the accounting supervision of township accounting.