构建会计核算中心的必要性及可行性

Necessity and possibility to constructing the accounting center

长期以来 ,我国行政事业单位的财务管理存在很多问题 ,它与现行公共财政管理的要求不相适应。本文以此为出发点 ,对其进行了分析。并以此为由 ,阐述了当前建立预算会计核算中心的必要性及可行性。虽然在实践中会出现众多难题 ,但建立会计核算中心对于加强行政事业单位财务管理 ,提高单位资源配置效率等具有深远的意义。与其说它是一项配合公共财政管理改革的新举措 ,倒不如说其本身就是一项公共财政管理的重要内容。

Over long period of time the administration and institution of our country have caused a lot of problems,which do not meet the needs of public financial management.This article is based on the stated situation and give some analysis,expound on the necessities and possibilities about establishing accounting center,which will has far-reaching influence on tightening up the accounting management of administration and institution as well as improving efficiency of unit resources disposition though a series of difficult problems may arise in doing so.Establishing accounting center is not so much a new move to coordinate reform of public financial management as a important substance itself for public financial management.