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实行会计集中核算制度,是以满足单位改革和业务发展需要,提高会计信息反映能力,加强会计管理,防范资金风险为目标,是会计核算方式的一次重大变革。在这一制度下,核算载体发生变化,会计收支管理、联行资金往来模式由分散型转为集中型,由此给财务管理工作增加了机遇与挑战,本文同时就加强会计集中核算下单位财务管理工作提出了合理化建议。
The implementation of accounting centralized accounting system is a major change in the accounting method based on the objective of meeting the needs of unit reform and business development, improving the ability of accounting information to be reflected, strengthening accounting management and preventing capital risk. Under this system, the change of accounting carrier, the management of accounting revenue and expenditure, and the mode of mutual fund transfer from decentralized to centralized have increased the opportunities and challenges for financial management. In the meantime, Financial management made reasonable suggestions.