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会计工作是经济管理工作的基础,随着经济的发展,预算会计体制也逐步加快改革进程,原有的行政事业单位自主核算的形式所产生的弊端日趋显现。为了加强行政事业单位的财务管理,让会计工作秩序得到进一步规范,各地会计核算中心也逐步成立。本文从成立会计核算中心的必要性着手,结合实际分析会计集中核算过程中带来的作用以及亟待解决的问题,并提出一些改进的建议。
Accounting work is the foundation of economic management. Along with the economic development, the budget accounting system also gradually accelerates the reform process. The drawbacks arising from the form of independent accounting by the original administrative units are increasingly apparent. In order to strengthen the financial management of administrative units, so that the order of accounting work to be further standardized around the accounting center has also gradually established. This article starts from the necessity of setting up accounting center, analyzes the function brought by accounting centralized accounting and the problems to be solved, and puts forward some suggestions for improvement.