关于学校实行会计集中核算的思考

The Benefit and Problems about the Center Business Accounting System

学校实行会计集中核算,在统一会计科目核算口径,提高会计信息质量,财政资金的合理调度,强化财政监督职能,保证收支两条线的落实以及提高资金使用效率等方面发挥了积极作用。但在人员配置、运行机制、管理制度、工作环节诸方面存在着问题,需要不断地完善和解决。

The center business accounting system to schools is of benefit to many aspects such as same accounting system to all schools, improvement of the quality of the accounting work, properly distributing the money to schools, strengthening the audit of finance and keeping the independence of the income and ex- pense. But there are still some problems such as human resource, operation mechanism, management system and working procedure. So a continuous improvement is needed.