试谈事业单位会计集中核算体系的构建

To Build Centralized Accounting System of Institutions

会计集中核算是在保持事业单位"预算管理体制、理财机制和会计主体法律责任不变"的情况下,将其财务活动与会计核算相分离,由会计核算中心负责统一集中办理资金结算和会计核算,并对会计资料和会计档案进行集中核算的一种管理活动。本文主要是关于加强事业单位会计集中核算的几点思考。

Centralized accounting is a kind of management activities to separate the financial activities and accounting on the basis of maintaining ＂the same budget management system, financial management mechanisms and accounting entity liability＂ of institutions, and the centralized accounting center is responsible for handling financial settlement and accounting and conduct centralized accounting to accounting information and accounting files. This article is mainly about the reflections on strengthening institutions centralized accounting.