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随着社会经济的不断发展,我国的会计集中核算制度在具体的实施过程中不断地出现一些新问题。当前,随着信息技术的发展和反腐倡廉政策的需要,我国各级行政事业单位的财务公开情况已经是大势所趋,这对会计的集中核算提出了更多更新的、更高的要求。本文中笔者结合工作的实际情况对行政事业单位集中核算的现状进行分析,对其中存在的主要问题进行阐述并提出一些借鉴策略。
With the continuous development of social economy, the central accounting system in our country has been constantly emerging with some new problems in the concrete implementation process. At present, with the development of information technology and the need of combating corruption and promoting clean government, the financial disclosure of administrative units at all levels in our country has become a trend of the times. This requires more and newer and higher requirements for the centralized accounting of accounting. In this paper, the author combined with the actual situation of the work of administrative institutions of centralized accounting analysis of the status quo, the main problems that exist and put forward some reference strategies.