行政事业单位会计集中核算模式的探讨

稿源:产业创新研究 所属栏目: 技术创新

张回应

(贵阳市疾病预防控制中心,贵州 贵阳  550003)

摘要:改革开放以来,我国经济贸易迅猛发展,人民生活水平显著提高,已经成为全球第二大经济体。随着财务管理体制的改革,新的挑战和机遇也在不断涌现,其中,会计集中核算的推行,为市场注入了新的血液,取得了良好的成效。但是,就目前我国行政事业单位实施会计集中核算制的现状看来,依然存在着很大的问题,同时也在冲击着行政事业单位的财务管理环境。本文对会计集中核算模式的弊端进行剖析,详细阐述了其对于行政事业单位发展的影响,并提出了改善、优化这一模式的相关措施。

关键词:行政事业单位;会计集中核算;缺陷;相关措施

Abstract: Since the reform and opening up, the rapid development of China’s economy and trade, and the remarkable improvement in people’s living standards have become an important economic force in the world. With the reform of the financial management system, new challenges and opportunities are also emerging. Among them, the implementation of centralized accounting accounting has injected new blood into the market and has achieved good results, the implementation of accounting in China’s administrative institutions,current situation of the centralized accounting system seems to be still a big problem, and it is also affecting the financial management environment of administrative institutions. This article analyzes the drawbacks of the accounting centralized accounting model, elaborates its influence on the development of administrative institutions, and proposes relevant measures to improve and optimize this model.

Key words: administrative institutions; accounting centralized accounting; deficiency; related measures

作者简介:张回应(1982.02-),女,汉族,会计师,贵阳市疾病预防控制中心财务科长。

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