摘要
目前不少地方相继建立会计集中核算，实行集中核算是行政事业单位会计委派制的主要形式，可以加强会计管理，强化会计监督，取得了一定效果。在实施中会计集中核算还存在缺乏合理性监督、职责划分不清等问题。对此应加强会计集中核算制度建设、把报账员纳入会计核算中心统一管理等措施。
Nowadays, many places have introduced the practice of collective accounting, which is the major form of accounting distribution system, and which has made some positive effect in enhancing the management and supervision on accounting. Yet, there still existed some problems including the lack of proper supervision and the obscurity in duty distribution. Aiming at these problems, we should promote the establishment of collective accounting system, and try to bring the person who renders an account into the management of a collective accounting center.
作者
孙红靖
Sun Hong-jingHebei Industrial University, Tianjin 300000
出处
《彭城职业大学学报》
2004年第3期24-26,共3页
Journal of Pengcheng Vocational University
关键词
会计集中核算
会计委派制
会计管理
会计监督
<Keyword>Collective accounting Implementation Effect Problems and suggestions
