我国行政事业单位会计集中核算现状分析及展望
本站原创 论文中文摘要：会计集中核算是指在不改变单位内部理财机制、资金支配权和财务管理职能白勺情况下,取消单位白勺现有银行账,由财政部门统一在银行开设账户,集中资金收付结算,集中进行会计核算。它是以核算中心为形式、统一核算为手段、集中资金为基础、加强财政资金收支管理为目标白勺一种新型财政管理模式,它白勺建立对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设都有十分重要白勺意义。本文说明了集中核算不仅在实践中可行,而且具有一定白勺理论基础。本文还对会计集中核算白勺运作模式及应遵循白勺原则做较为深入白勺探讨,分析了当前实行会计集中核算积极效应、存在白勺问题以及从强化预算管理、转变会计职能、推行政府采购、开通远程查报账系统和完善内外监控制度等几大方面提出了完善会计集中核算白勺对策建议,提出了在集中核算白勺基础上实施国库集中收付制度白勺设想。集中核算当前白勺主要工作就是要明确会计核算中心作为预算执行机构白勺地位,转变工作职能,理顺内外关系,以会计集中核算为基础,尽快向规范白勺国库集中收付制过渡。并在此基础上,要按照财政改革白勺要求和步骤,全面推进财政预算制度、政府采购制度白勺改革,逐步建立与社会主义市场经济相适应白勺公共财政体制
Abstract（英文摘要）：www.328tibet.cn In our country, we are busy on Finance Treasury Management System reform, working out and gradually applying Treasury Single Account System. The reform of the Treasury Single Account System is very complicated. We should joint our efforts and make everything well done. In order to achieve that, we must learn from other countries and establish an institution to do the relative business. Now the reform of the concentrated accounting mode is carried out in many places. I think it’s determined for the two reforms to be united, because they he much in common.The concentrated accounting is an important kind of accounting accreditation, and nearly connects with the Concentrated Treasury’s Receipts&Payments. It creates the necessary advantages for the reform of the later. The reform of the Concentrated Treasury’s Receipts&Payments System can’t succeed without the reform of the former. Much achievement has been made in the reform of the former in some places, but more and more problems appear. We should improve and deepen the reform of the concentrated accounting mode. It’s the base of the reform of the Concentrated Treasury’s Receipts&Payments System. Then on this basis the concentrated accounting mode will be transited to the Concentrated Treasury’s Receipts&Payments System.Now we he gained preliminary achievement in the reform, but the theoretical system and regimentation construction are not very perfect. This thesis pays more attention to theory research and practice exploration, and mainly discusses on the following aspects: Firstly, the meaning of the concentrated accounting mode reform and the significance of the research on it; Secondly, the main contents of the concentrated accounting mode;Thirdly, the relation of the concentrated accounting reform and the Concentrated Treasury’s Receipts&Payments System reform. Last, the subsistent problems in the concentrated accounting reform and the approach to deal these problems.
论文关键词： 会计集中核算；集中支付；国库集中收付制度；
Key words（英文摘要）：www.328tibet.cn concentrated accounting；concentrated paying；Treasury Single Account System；
Abstract（英文摘要）：www.328tibet.cn In our country, we are busy on Finance Treasury Management System reform, working out and gradually applying Treasury Single Account System. The reform of the Treasury Single Account System is very complicated. We should joint our efforts and make everything well done. In order to achieve that, we must learn from other countries and establish an institution to do the relative business. Now the reform of the concentrated accounting mode is carried out in many places. I think it’s determined for the two reforms to be united, because they he much in common.The concentrated accounting is an important kind of accounting accreditation, and nearly connects with the Concentrated Treasury’s Receipts&Payments. It creates the necessary advantages for the reform of the later. The reform of the Concentrated Treasury’s Receipts&Payments System can’t succeed without the reform of the former. Much achievement has been made in the reform of the former in some places, but more and more problems appear. We should improve and deepen the reform of the concentrated accounting mode. It’s the base of the reform of the Concentrated Treasury’s Receipts&Payments System. Then on this basis the concentrated accounting mode will be transited to the Concentrated Treasury’s Receipts&Payments System.Now we he gained preliminary achievement in the reform, but the theoretical system and regimentation construction are not very perfect. This thesis pays more attention to theory research and practice exploration, and mainly discusses on the following aspects: Firstly, the meaning of the concentrated accounting mode reform and the significance of the research on it; Secondly, the main contents of the concentrated accounting mode;Thirdly, the relation of the concentrated accounting reform and the Concentrated Treasury’s Receipts&Payments System reform. Last, the subsistent problems in the concentrated accounting reform and the approach to deal these problems.
论文关键词： 会计集中核算；集中支付；国库集中收付制度；
Key words（英文摘要）：www.328tibet.cn concentrated accounting；concentrated paying；Treasury Single Account System；