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在资金所有权、使用权、财务自主权不变的情况下,取消同级事业单位银行账户,以会计核算中心为单位对预算单位发生的财务事项进行集中核算和日常监督,其目的就是为了加强对财政资金的管理和监督,规范会计行为,进一步提高财政资金的使用效益,为构筑公共财政框架、实现国库集中支付打好基础。
Under the condition of the ownership of funds, the right of use and the financial autonomy, the bank accounts of the same-level institutions are canceled and the accounting and financial centers are taken as units to conduct central accounting and routine supervision of the financial affairs of the budget units. The purpose is to strengthen the Management and supervision of financial funds, standardize accounting practices, and further improve the efficiency of the use of financial funds so as to lay the foundation for building a public financial framework and for centralized treasury payment.