实行会计集中核算制探讨

On Practicing the Accounting Concentrating Examine andCalculating System

为了加强对公共财政收支的监管力度,规范会计监督管理,提高财政资金使用效益,实现国库集中统一收支,必须实行会计集中核算制。在实行集中核算时,要处理好监督与服务、财务制度与实际收支活动等方面的关系。会计集中核算制度有待在实践中进一步加强和完善。

In order to strengthen the supervision of public financial income and expense, regulate the management of accounting monitor, improve the efficiency of financial funds, realize the unification of income and expense to the national treasury, central accounting calculation must be implemented. When carry out central calculation, it must cope with the relationship between supervision and service, financial system and practical activity of income and expense. Central accounting calculation is still to be further strengthened and improved.