笔者所在的县会计核算中心自成立以来,代理各单位行使资金的监督职能,对各单位收支采取集中统一管理、分户核算的办法,抓住预算控制这条主线,取得了明显成效。具体做法:一是对收入进行控制。各单位严格遵守“收支两条线”的管理办法,票款分离,并按时足额上缴财政专户。二是对支出进行预算控制。各项支出严格按支出用途进行分类,并按照管理细则列支的范围报账。三是控制现金流量,严格遵守现金管理条例。四是报账程序 Since the founding of the county accounting and accounting center where the author is located, he has acted as the supervisory function of all units in exercising funds and has taken a centralized and unified approach to management of expenditures and expenditures of individual units and grasped the main line of budgetary control and achieved remarkable results. Specific ways: First, to control revenue. Strict compliance with all units “two lines of revenue and expenditure ” management practices, separation of fares, and full timetable turned over to the financial account. The second is the expenditure control budget. All expenditures are classified strictly according to expenditure purposes and reimbursed according to the scope of the administrative rules. Third, control cash flow and strictly abide by the cash management regulations. Fourth, reimbursement procedures