摘要
公安边防部队集中核算已实行了较长时间,但在实际工作中一些问题不容忽视。针对这些问题,应加强报账员队伍建设,激发参与各方积极性,加强对原始凭证真实性审查,进一步规范经费集中会计核算,加强非预算收入检查监督。
Centralized accounting system has been implemented in the Border Control Force for about six years.Some problems can' t be ignored in practice.Aiming at these problems,we should improve the qualification of implementers,actively motivate participants' enthusiasm,enhance the examination in terms of the reliability of the source documents,standardize centralized accounting system in further step,strengthen supervision and management regarding non-budget income.
出处
《公安海警学院学报》
2011年第4期20-23,共4页
Journal of China Maritime Police Academy
关键词
边防部队
经费集中核算
会计
Border Control Force
centralized accounting system
countermeasures