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会计集中核算是以集中资金为基础、以考核计算为手段、以加强财政资金的收支管理为目标的一种财政管理模式。规范了会计核算工作和部门经费的开支渠道,提高了会计信息的质量和资金使用的效益;进一步细化了部门预算,提高了资金支出的透明度,对于有效的预防和制止违法违规行为发挥着积极的促进作用。但在其运行过程中也存在一些因素严重阻碍着会计集中核算的有序开展,致使气象部门的财务管理混乱,因此必须实施有效的措施,以提高会计集中核算的效率。
Centralized accounting is based on centralized funds, with assessment and calculation as a means to strengthen the revenue and expenditure management of financial funds as a goal of a financial management model. Standardize the accounting work and departmental funding channels to improve the quality of accounting information and the effectiveness of the use of funds; to further refine the departmental budget, improve the transparency of capital expenditures, for the effective prevention and suppression of illegal activities play a positive The promotion effect. However, during the course of its operation, there are also some factors that seriously impede the orderly development of centralized accounting. As a result, the financial management of the meteorological department is confused. Therefore, effective measures must be implemented to improve the efficiency of centralized accounting.