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会计集中核算是财务管理体制的一次重要改革,是融会计核算、监督、管理和服务于一体的一种新型会计管理模式。会计集中核算制度的实行,对于规范会计执业、加强行业监督、从制度上遏制腐败滋生以及提高财政资金使用效率等方面,都有着重要的正向推动作用。国家体育总局自2002年实行会计集中核算以来,已进行了十多年的实践,其中既取得了显著成效,也逐步暴露出一些问题。本文主要通过对国家体育总局在推行会计集中核算的实践中产生的问题进行分析,剖析问题产生的原因、并探讨可行的解决办法及建议,以进一步改进和完善会计集中核算制度,从财务管理的层面,实现推行会计集中核算制的预期目标。
Accounting centralized accounting is an important reform of the financial management system and a new type of accounting management mode integrating financial accounting, supervision, management and service. The implementation of accounting centralized accounting system plays an important positive role in regulating accounting practice, strengthening industry supervision, curbing the emergence of corruption from the system and improving the efficiency of financial capital utilization. Since the State General Administration of Sport implemented accounting centralized accounting in 2002, it has conducted more than 10 years of practice, not only achieved remarkable results but also gradually exposed some problems. This paper mainly analyzes the problems arising from the practice of centralized accounting by the State Sports General Administration, analyzes the causes of the problems and discusses the feasible solutions and suggestions so as to further improve and perfect the accounting centralized accounting system, from the perspective of financial management Level, to achieve the expected goal of accounting centralized accounting system.