会计集中核算的局限性及改进对策

Limitations of Centralized Accounting and the Countermeasures

会计集中核算是会计管理体制改革的尝试,在规范会计基础工作等方面,确实起到了积极作用。但在实践中显现出诸多局限和弊端,如不利于会计人员管理,弱化财政监督职能,加大财政部门风险等。针对上述问题提出以下措施:推行会计人员委派制;恢复预算单位会计岗位,积极推行国库集中支付制度,更新观念,提高素质,努力把强化财政监督落到实处。

Centralized accounting is a new practice of accounting management system reform, which has a positive influence on regulating basic work of accounting, and shows some limitations in the practice, such as unfavourable for accountant management, weakening financial supervision, adding the risk of financial sections, and so on. Facing the problems, solutions such as implementation of assignment system of accounting personnel,resuming accountant post in budget section, carrying out centralized payment system from national treasury,improving quality and strengthening the financial supervision in reality,has been raised.