摘要
财务集中核算制是我国财政改革的重要举措,是一种集会计核算、监督和服务于一体的财务管理形式。文章对行政事业单位采用财务集中核算模式后在财务监督与管理方面存在的问题进行分析,同时提出了相应的完善对策。
As an important measure of fiscal reform in China,financial centralized accounting system is a financial management method that integrates accounting,supervision and service together. This article analyzed the problems existing in financial supervision and management in administrative institutions that have already adopted financial centralized accounting system,and put forward corresponding improvement measures.
出处
《农业科研经济管理》
2015年第4期12-14,共3页
Management for Economy in Agricultural Scientific Research
关键词
行政事业单位
财务集中核算
财务监督与管理
administrative institutions
financial centralized accounting system
financial supervision and management
