中央水利事业单位会计集中核算模式的实践与思考

Application of centralized accounting in central non-governmental organizations

会计集中核算是一种融核算、监督、服务于一体的新型管理模式,有利于规范会计行为,强化财务管理,提高会计信息质量和工作效率。结合水利部海河水利委员会多年工作实践,介绍中央水利事业单位实行会计集中核算模式的基本做法,总结分析取得的成效和存在的问题,并提出进一步完善会计集中核算的一些设想。

Centralizing accounting is a new-type of management mode that integrates accounting, supervision and service and benefits for regulation of accounting behaviours, strengthening financial management and improvement of accounting information and working efficiency quality. According to working practices in the past years, the basic practice of achievement and problems with centralized accounting of central non-governmental organizations is introduced and suggestions for further improvement of centralized accounting are given.