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行政事业类单位实施财务集中核算在提高行政系统资金管理效益、确保财务工作质量等方面发挥了积极作用,也有利于预防和遏制腐败现象。本文通过分析目前行政事业单位财务集中核算现阶段面临的问题及对被核算单位财务管理工作的影响,从制度、职责、管理与监督等方面提出切实可行的改进措施。
The implementation of centralized financial accounting by administrative units has played an active role in improving the efficiency of funds management in the administrative system and ensuring the quality of financial work. It is also conducive to the prevention and suppression of corruption. In this paper, through analyzing the problems currently facing financial centralized accounting of administrative units and the impact on the financial management of the units under audit, this paper puts forward feasible measures for improvement from the aspects of system, responsibility, management and supervision.