现行会计核算中心模式探析

Exploring Active Accountant Accounting Centre Model

会计核算中心的产生有其必然性,目前比较成功的运作方式是“一二三四五模式”:一个账户、二个取消、三制管理、四个不变、五项制度。尚有报账员的权限与作用难以充分体现、单位财务创收的积极性受挫、要做到账实相符相当困难、远程计算机系统及网络监督系统还未完全建立、领导级别的差异有碍于会计核算中心的监督活动等问题需进一步完善。

It is necessary to bring about accountant accounting centre. At present, a more successful applied model is 搊ne-two-three-four-five pattern? which means one account, two abolitions, three management systems, four unchangeable aspects, five kinds of system. Yet, there are still some items to be perfected: 1) rights and roles of person rendering account are still difficult to fully show; 2) activity of administrative units in winning income is being set back;3) it is rather difficult to accord accounts with goods; 4) long-range computer and network supervision systems in accounting haven抰 been completely created yet; 5) differences among leading ranks hinder accountant accounting centre from supervisory activities etc.