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会计集中核算是指在不改变单位内部理财机制、资金支配权和财务管理职能的情况下,取消单位的现有银行账,由财政部门统一在银行开设账户,集中办理资金收付结算,集中进行会计核算。它是以核算中心为形式、统一核算为手段、集中资金为基础、加强财政资金收支管理为目标的一种新型财政管理模式,它的建立对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设都有十分重要的意义。本文试说明了集中核算不仅在实践中有一定的可行价值,而且具有一定的理论基础。
Centralized accounting means that without changing the unit’s internal financial management mechanism, capital control and financial management functions, cancel the existing bank accounts of the unit, the unified financial department to open an account at the bank, focus on handling the collection and payment of funds, focus on Accounting. It is a new type of financial management mode which takes accounting center as a form, unified accounting as a means and centralized fund as the foundation to strengthen the management of revenue and expenditure of financial funds. It is a new type of financial management mode that aims to improve financial management ability and accounting work efficiency, standardize accounting behavior It is of great significance to strengthen accountancy supervision and clean government building. This paper illustrates that centralized accounting not only has certain feasible value in practice, but also has certain theoretical basis.