行政事业单位会计集中核算问题研究ResearchontheCentralizedAccountingofAdministrativeInstitutions摘要时代在进步，科技也在发展，信息的提供和传播技术随之提高。现阶段的行政事业单位已经无法继续沿用固有的会计核算方式，若继续沿用之前的方法很难促进其进一步发展。基于信息技术以及企业集中核算，政府针对财政资金，制定了一系列相关的改革措施，其目的就是加强对财政资金的监管和对财政风险的化解和防范，从而有效提高效率。本篇论文重点将行政事业单位中存在的会计核算问题作为研究对象，并进行原因分析，比对其优缺点。首先介绍了会计集中核算的产生背景，并对其研究意义进行说明，了解与其有关的基础概念和内涵。其次重点介绍了国库集中支付系统下会计集中核算的实施，减少了财政资金的运行成本和多次开户现象，有效防止腐败行为的发生国库集中支付也促进了行政事业单位信息技术与会计工作的整合。会计集中核算基于国库集中支付系统中，有较优秀的一面，比如会计信息在此情况下会提升其质量；就资金而言会强化对其的监管力度；会计行为也会被进一步规范化。当然，在行政事业单位中，会计集中核算仍存在许多不足，需要结合实际情况进行分析，并提出相对应的完善措施。在国库集中支付的前提下，集中核算服务方面缺少业务与财务的融合、国库集中支付系统信息闭塞、预算管理脱离实际。针对这三方面的问题，行政事业单位的会计集中核算需要通过加强业财融合、进行财务信息共享、以需求推进预算等措施完善集中核算制度。I关键词：行政事业单位会计集中核算国库集中支付IIAbstractThetimesareadvancing,scienceandtechnologyarealsodeveloping,andtheprovisionofinformationandthetechnologyofdisseminationhavealsoimproved.Atthisstage,administrativeinstitutionscannolongercontinuetousetheinherentaccountingmethods,anditisdifficulttopromotetheirfurtherdevelopmentiftheycontinuetousethepreviousmethods.Basedoninformationtechnologyandcentralizedcorporateaccounting,thegovernmenthasformulatedaseriesofrelatedreformmeasuresforfiscalfunds,thepurposeofwhichistostrengthenthesupervisionoffiscalfundsandtheresolutionandpreventionoffiscalrisks,therebyeffectivelyimprovingefficiency.Thispaperfocusesontheaccountingproblemsexistinginadministrativeinstitutionsastheresearchobject,andanalyzesthereasons,comparingitsadvantagesanddisadvantages.First,itintroducesthebackgroundofcentralizedaccounting,andexplainsitsresearchsignificance,andunderstandsthebasicconceptsandconnotationsrelatedtoit.Secondly,itfocusesontheimplementationofcentralizedaccountingunderthecentralizedtreasurypaymentsystem,whichreducestheoperatingcostoffiscalfundsandthephenomenonofmultipleaccountopenings,andeffectivelypreventstheoccurrenceofcorruption.Thecentralizedpaymentofthetreasuryalsopromotestheinformationtechnologyandaccountingworkofadministrativeinstitutions.Integration.Centralizedaccountingisbasedonthetreasurycentralizedpaymentsystem,whichhasabetterside.Forexample,accountinginformationwillimproveitsqualityinthiscase;intermsoffunds,itwillstrengthenitssupervisionandaccountingbehaviorwillalsobefurtherstandardized.Ofcourse,inadministrativeinstitutions,therearestillmanyshortcomingsincentralizedaccounting.Itisnecessarytoanalyzetheactualsituationandproposecorrespondingimprovementmeasures.Underthepremiseofcentralizedpaymentbythenationaltreasury,thereisalackofintegrationofbusinessandfinanceincentralizedaccountingservices,theinformationofthecentralizedpaymentsystemofthenationaltreasuryisblocked,andbudgetmanagementisoutofreality.Inresponsetothesethreeissues,thecentralizedaccountingofadministrativeinstitutionsneedstoimprovethecentralizedaccountingsystemthroughme...
