行政事业单位会计集中核算的利与弊

The advantages and disadvantages of centralized accounting calculation in administrative undertaking units

会计集中核算,有利于财政资金的集中管理与监督,有利于规范会计行为和提高财政资金的使用效率。应弥补会计中心工作模式缺陷,解决收支分账管理和会计中心功能不全的问题,搞好会计中心与财政部门之间的对接。

The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds. The solutions to separate collection and payment and the functions of accounting center are the perfection of working modes of accounting center to promote the connection between accounting center and financial departments.