浅谈会计实行集中核算的一些问题

Talking about Some Problems in Carrying out the Centralized Accounting Calculation

推行会计集中核算,有利于加强财政资金的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益。针对实践中会计集中核算存在的局限性和不够完善的地方,提出了完善会计集中核算的几点设想。

romoting the centralized accounting calculation is beneficial to strengthening the management and supervision of the financial funds, to normalizing the financial management and accounting behavior, and to increasing the benefit of the application of the financial funds. In the light of the limitations and imperfections existing in the centralized accounting calculation in the practice, and puts forward Some presumptions of perfecting the centralized accounting calculation.