行政事业单位会计集中核算的思考

Thinking on Centralized Accounting of Administrative Institutions

在我国事业行政单位中推广会计集中核算方法不但能够加强财政资金和管理监督工作,同时可提高财政资金使用效益。但在实践中也存在局限性和不够完善的地方。本文主要对行政事业单位中的会计集中核算的方法进行深入探讨,并提出相应的应对措施。

Promoting centralized accounting method in China＇s administrative units not only can strengthen the financial capital and management supervision,also can improve the effective use of finances.But there are limitations and imperfect aspects in practice.This paper conducts in-depth discussion on centralized accounting method in administrative institutions,and proposes the corresponding measures.