论文部分内容阅读
实施会计集中核算的目的就是要规范单位财务收支行为,加强会计核算和会计监督,堵塞漏洞、提高资金使用效益。行政事业单位纳入集中核算以后,逐步建立起了比较完善的预算管理体制和收入、支出管理方式,一定程度上规范了行政事业单位的支出管理,有效抑制了经费支出。但是集中核算单位在财务管理方面仍存在很多薄弱环节和不足之处,值得我们去探讨。
The purpose of carrying out accounting centralized accounting is to standardize the unit’s financial revenue and expenditure behavior, strengthen accounting and accounting supervision, plug loopholes, and improve the efficiency of fund use. After the administrative institutions have incorporated centralized accounting, they have gradually established a relatively complete budgetary management system and income and expenditure management methods. To a certain extent, they have standardized the expenditure management of administrative institutions and effectively restrained expenditures. However, there are still many weaknesses and deficiencies in the financial management of centralized accounting units, which are worthy of discussion.