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会计集中核算是以统一核算为手段,集中资金为基础,加强资金收支管理为目标,融会计核算、监督和服务为一体的会计管理模式。在规范财务管理和会计行为,提高资金使用效率和会计信息质量等方面起到了积极作用。会计集中核算就本质而言就是一个重要的监督过程。在搞好对机关事业单位会计核算和会计监督的同时,我们应该看到,完善对会计集中核算的监督更加重要。如何完善对会计集中核算的监督,成为新形势下一个崭新的课题,研究和探讨完善对会计集中核算的监督,确保会计集中核算健康有序运行和财政资金安全完整,无疑具有重要的现实意义。
Accounting centralized accounting is based on unified accounting as a means to concentrate funds as the basis to strengthen the management of funds revenue and expenditure as the goal, financial accounting, supervision and service as one of the accounting management model. In regulating the financial management and accounting practices, improve the efficiency of the use of funds and the quality of accounting information has played an active role. Accounting for centralized accounting is essentially an important monitoring process. While doing a good job in accounting and accounting supervision over organs and public institutions, we should see that it is all the more important to improve the supervision of accounting centralized accounting. How to improve the supervision of accounting centralized accounting has become a brand-new topic in the new situation. It is undoubtedly of great practical significance to study and explore ways to improve the supervision of accounting centralized accounting, to ensure that accounting centralized accounting is healthy and orderly operation and financial funds are safe and complete.