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会计集中核算是以提高资金管理效益为目的的新型财务管理模式,是我国会计管理体制改革的一次伟大创举。会计集中核算在规范会计核算行为、促进会计队伍的专业化建设、规范会计基础工作、提高会计信息质量、提升资金使用效益等方面发挥了积极作用。但在审计监督方面,由于审计人员独立于核算单位,不了解核算单位的实际情况,对核算单位发生的经济事项的“知情度”降低,审计的难度相比以前有所加大。因此,从机制上和体制上把审计监督贯穿于会计集中核算的全过程,对推动党风廉政建设、改善经济环境和从源头上预防和遏制腐败具有十分重要的现实意义。本文介绍了目前边防部队的会计集中核算下审计监督的主要形式与作用,分析其面临的新情况、新问题,并对如何完善现有的审计监督制度有关问题提出了建议和对策。
Centralized accounting is to improve the efficiency of capital management for the purpose of the new financial management model is China’s accounting management system reform a great initiative. Centralized Accounting Accounting plays an active role in regulating accounting behavior, promoting the professionalization of the accounting team, standardizing the basic work of accounting, improving the quality of accounting information, and improving the efficiency of capital utilization. However, in terms of auditing and supervision, as auditors are independent of accounting units and do not know the actual situation of accounting units, the degree of “informational ” of economic matters incurred by accounting units is reduced and the difficulty of auditing increases compared with the previous ones. Therefore, it is of great practical significance to promote auditing oversight both in mechanism and system in the centralized accounting of accounting, and in promoting the improvement of party conduct and building a clean government, improving the economic environment and preventing and curbing corruption from the source. This article introduces the main form and function of the audit supervision under the accounting centralized accounting of the frontier defense units, analyzes the new situations and new problems confronting them, and puts forward suggestions and countermeasures on how to improve the existing problems in the audit supervision system.