| 行政事业单位会计集中核算的问题、对策及发展方向 |
| |
| 引用本文： | 王波.行政事业单位会计集中核算的问题、对策及发展方向[J].山东商业职业技术学院学报,2009,9(2):23-25,29. |
| |
| 作者姓名： | 王波 |
| |
| 作者单位： | 山东省交通规划设计院,山东,济南,250031 |
| |
| 摘 要： | 近年来，行政事业单位的财政会计制度、资金拨付方式的改革在全国100多个城市展开，有的实行会计集中核算制度，有的实行国库集中支付制度。2004年济南市政府为了进一步转变政府职能，加强对财政资金使用的监督，实行了行政事业单位的会计集中核算制度。从会计集中核算的特点、推行集中核算的意义等几个方面进行探讨，认为会计集中核算制度如能与国库集中支付制度相结合，则既能节约管理成本，又能同时解决资金拨付过程中闲置浪费的问题。
|
| 关 键 词： | 行政事业单位 会计集中核算 财政 |
Problems and Countermeasures in the Accounting Concentration in Administrative Institutions and the Development Trend of This System |
| |
| WANG Bo.Problems and Countermeasures in the Accounting Concentration in Administrative Institutions and the Development Trend of This System[J].Journal of Shandong Institute of Commerce and Technology,2009,9(2):23-25,29. |
| |
| Authors: | WANG Bo |
| |
| Institution: | Shandong Provincial Communications Planning and Design Institute;Jinan 250031;China |
| |
| Abstract: | In recent years,administrative institutions in more than 100 cities nationwide have carried out reforms on the financial accounting system and the method of capital transfer.Some of them have chosen accounting concentration system,while others prefer centralized national treasury payment system.Jinan Municipal Government has implemented accounting concentration system in administrative institutions since 2004.This paper explores the accounting concentration system with focus on the characteristic of the sys... |
| |
| Keywords: | administrative institution accounting concentration finance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
