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我国政府部门经费支出膨胀,行政单位会计核算存在许多问题,尤其是在经费支出的核算与控制上问题最为突出。通过分析行政单位会计核算存在的问题及难点,进而对会计集中核算的完善策略进行相应的探究与讨论,从而使得行政单位会计在控制经费支出、节约财政资金等方面发挥应有的作用。
The expenditure of government departments in our country is expanding. There are many problems in the accounting of the administrative units. In particular, the problems in the accounting and control of expenditures are the most prominent. By analyzing the existing problems and difficulties in the accounting of the administrative units, the appropriate strategies of perfecting the accounting centralized accounting are explored and discussed accordingly. As a result, the accounting of the administrative units plays a due role in controlling expenditure and saving financial funds.