集中支付制度下行政事业单位核算模式分析

来源 :财会学习 | 被引量 : 0次 | 上传用户：areyoureadygolaopo

【摘要】

：

行政事业单位在财务管理中采用的是会计集中核算模式,其能够对单位财政资金管理和使用进行规范,但是伴随着财政管理体制的改革,行政事业单位会计集中核算模式在实际应用中暴露出很多问题.国库集中支付制度的实施,能够很好地克服会计集中核算模式的弊端,提升行政事业单位会计核算的效果.本文从国库集中支付制度和会计集中核算的内涵出发,分析了当前行政事业单位在实施会计集中核算制度过程中存在的问题,并就国库集中支付制度下行政事业单位会计集中核算模式的优化策略进行了探讨,希望能够推动行政事业单位社会服务职能的有效发挥.

【作者】

：

陈敏

【机构】

：

福建省顺昌县国库支付中心

【出处】

：

财会学习

【发表日期】

：

2022年6期

【关键词】

：

国库集中支付制度行政事业单位会计集中核算

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集中支付制度下行政事业单位核算模式分析

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