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中小学会计集中核算是指学校不设会计机构,只设报账员和资产管理员。学校是独立核算的主体,对本单位的资金拥有所有权和财务收支权。各中小学在校长领导下管理学校的财务活动,各学校报账员负责本单位原始凭证的收集、审核。核算中心对各个学校的资金和财务收支进行统一管理,把握资金的流向和用途,规范学校的财务运作,提高资金的使用效率。中小学实施会计集中核算应重点关注如下问题。(一)加强报账员业务知识培训报账员负责学校报账单据的收集、
Central and Elementary Accounting Accounting refers to the school does not set up accounting institutions, only the newspaper accountants and asset managers. The school is the main body of independent accounting, ownership of the unit’s funds and financial revenue and expenditure. Each primary and secondary school manages the school’s financial activities under the leadership of the principal, and each school accountant is responsible for the collection and examination of the original documents of the unit. The Accounting Center conducts unified management of the funds and financial revenues and expenditures of all schools, grasps the flow and purpose of funds, standardizes the financial operation of schools and improves the efficiency of the use of funds. Primary and secondary schools to implement accounting centralized accounting should focus on the following questions. (A) to strengthen the accountant training business bookkeeper is responsible for the collection of school reimbursement documents,