浅谈会计集中核算制的利与弊

On Advantages and Disadvantages of Centralized Accounting System

会计集中核算制是配合我国目前政府管理改革和加强财政监督的一种新的创新模式。作为财政资金支出的具体监督机制和国库集中收付制度改革的一种新形式,既显现出原有制度不可比拟的优势,但也不可避免地存在一些不足。

Centralized Accounting System is an innovative mode which suit our country＇s current government management reform and financial supervision strengthening.As a kind of financial supervision mechanism and a new form of national treasury＇s centralized payment,it shows some inevitable disadvantages as well as advantages over the original system.