对基层单位实行会计集中核算的探讨

Investigation on Accountant Centralized Accounting In Grass-roots Unit

推行会计集中核算,有利于提高财政资金的使用效率,对加强单位的财务管理,规范会计工作行为,防止腐败现象的产生等方面起到了积极作用并取得了一定成效.但是,基层单位在集中核算的实践过程中还存在着众多问题.因此,要充分认识实施推行会计集中核算的重要意义,客观地分析会计集中核算存在的问题以及应采取的相应措施,进一步完善和发展会计集中核算制度.

The accountant centralized accounting is propitious to improve the application efficiency financial funds and its implementation has produced a positive function in strengthening financial management, standardizing the account work and preventing the corrupt situation from its appearance. But there are still some problems during its implementation in the grass - roots unit. So it＇s very important to recognize the significance of accountant centralized accounting, analyze objectively the existing problems during its implementation and take some according measures and make the system of accountant centralized accounting perfect and developed further.