试论会计集中核算制度的适用范围

On the Application Range of Centralized Accounting System

会计集中核算制度在全国各地发展较快 ,这项制度是各地在实践中逐步探索出来的 ,全国没有统一的办法、规范和运作模式 ,在理论上对会计集中核算制度的适用范围认识还不统一。从会计集中核算制度的实践和在财政改革、治理腐败中的地位及其与现代科技发展的关系等四个方面入手 ,通过对该制度现实可行性及必要性的分析 ,认为会计集中核算制度适用于地方各级财政预算单位。

Centralized accounting system develops rapidly all over China. This system originated from the common practices, thus there is no uniform principles, norms and operation patterns. And there is no uniform understanding about the application range of centralized accounting. Based on its practice, its role in financial reform and governing of corruption, and the development of modern sci-tech., this paper, through feasibility investigation and significance analysis, pointed out that this practice can adapt to the accounting at all levels.