摘要
经过40余年的努力,我国经济体制趋于完善,这对行政事业单位无疑是一个利好消息。在行政事业单位如火如荼发展之际,各类问题不断涌现,其中表现最为突出的当属会计核算问题。核算不到位会造成会计数据不准确,既延缓了单位发展步伐,又浪费了大量资源。为彻底解决这一问题,我国大力提倡会计集中核算,但由于经验方法缺失,致使工作效果不理想。论文围绕会计集中核算工作改进展开探讨,仅供参考与借鉴。
After more than 40 years of efforts,China’s economic system tends to be perfect,which is undoubtedly a good news for administrative institutions.With the development of administrative institutions in full swing,all kinds of problems continue to emerge,among which the most prominent one is accounting.Accounting is not in place will cause inaccurate accounting data,which not only delays the pace of development of the unit,but also wastes a lot of resources.In order to solve this problem thoroughly,our country strongly advocates centralized accounting,but due to the lack of experience and method,the work effect is not ideal.This paper focuses on the improvement of centralized accounting,for reference.
作者
秦凤焕
QIN Feng-huan(Centralized Payment Center of Changle County,Weifang City,Shandong Province,Weifang 262400,China)
出处
《中小企业管理与科技》
2021年第11期134-135,共2页
Management & Technology of SME
关键词
行政事业单位
会计集中核算
改进措施
administrative institutions
centralized accounting
improvement measures
作者简介
秦凤焕(1976-),女,山东潍坊人,会计师,从事会计研究。
