刍议会计集中核算制

A Rustic Study on the Accounting Concentration Checking System

会计集中核算作为一种新型的预算会计核算模式,在强化会计监督及约束机制、规范行政事业单位的支出行为、提高政府的宏观调控、杜绝不正之风上取得了很大的成效。本文阐述了会计集中核算的意义,以及在实际的操作中存在于思想上,管理上,机制上的问题,重点论述了如何完善会计集中核算制。

As a new kind checking mode of budget accountancy,the concentrat ion checks of acountancy has obtained very great results in enhancing an accountancy to inspect,controling the expendeniture behavior of the business unit of the n orm administration,raising the macro controlment of government and eradicting co mpletely an unhealthy tendency.The alaborated the meaning of the concetration ch ecks of accountancy,the problems exist on the thought,managent and mechanism at actual in operation.And discussed how to make the concentration checks of accoun tancy more perfect.