研究预算会计集中核算问题

Research on Centralized Accounting Problem of Budget Accounting

由于会计核算、监督部门相关人员的工作疏忽,财务会计工作中往往会出现会计信息失真的问题,这一问题逐渐引起了人们的注意。对此,我国出台了一系列的财务改革制度,会计集中核算就是其中之一。但是,目前我国会计集中核算制仍然存在一些问题,如会计集中核算工作开展的不平衡、报账员的素质与单位财务管理水平较低等,因此,需要完善会计集中核算制,要提高核算中心工作人员的业务水平,统一单位领导的认识,培养高素质的报账员,以促进我国财政事业的发展。

Due to the negligence of work of accounting,supervision departments of the relevant personnel,financial and accounting work tend to appear the problem of accounting information distortion,this problem gradually caused the people＆#39;s attention.In this regard,China has promulgated a series of financial system reform,centralized accounting is one of them.But at present,China＆#39;s accounting centralized accounting system,there are still some problems,such as centralized accounting development imbalance,reimbursement staff quality and unit financial management level is low.Therefore,it is necessary to perfect the accounting concentrated calculation system,to improve the level of business accounting center staff,the unified leadership of the unit,training high-quality reimbursement members,to promote the development of China＆#39;s financial industry.