浅谈财政资金的会计集中核算二○○四年一月浅谈财政资金的会计集中核算中央广播电视大学人才培养模式改革和开放教育试点会计学专业（本）毕业论文目录ABSTRACT内容提要一、会计集中核算的作用…………………………………………………………2（一）进一步促进了财务管理规范化……………………………………………2（二）进一步强化了财政监督……………………………………………………3（三）进一步提高财政支出效率…………………………………………………3二、会计集中核算过程中存在的问题……………………………………………4（一）部分单位存在思想认识、政策理解的偏差，给会计集中核算工作的开展带来了一定难度…………………………………………………………………………4（二）财务软件功能仍旧不够完善…………………………………………………5（三）单位内部财务制度建设不全，使单位在与核算中心的会计结算过程中因制度原因造成的各种不足更加恶化……………………………………………………5（四）相关部门间缺乏适当的配合，在配合的方式上也存在一定的缺陷………………………………………………………………………………………6（五）加大了财政管理风险…………………………………………………………6三、集中核算的完善对策……………………………………………………………7（一）夯实基础，创造深入改革的条件……………………………………………7（二）建章立制，统一财务开支标准………………………………………………9（三）明确职责，加强单位财务管理，正确处理好财务和会计关系………………………………………………………………………………………9（四）加快改革力度，逐步向国库集中收付制度转型，真正建立以国库单一账户为基础、资金缴拨以国库集中收付为主形式的财政国库管理制度。……………………………………………………………………………………10参考文献…………………………………………………………………………11ABSTRACTThisarticlebeginsfromtheFinancialSystemReforminChina.ItgivesafewbriefsystematictalkstoAccountingConcentratedAssessmentwhichisanimportantcontentintheFinancialPaymentSystemReform.Itgivesaconcisesummaryfromtheappearingbackgroundsoftheconcentratedassessment,totheproblemsexistedintheconcentratedassessmentfunctionandprocessanditsperfectingstrategiesthere-from.TheauthorholdsthattheaccountingconcentrationisatryintheAccountingSupervisionSystemReform.Itplaysanactiveroleinthestandardizationofthefinancialmanagement,thereinforcementofthefinancialsupervisionandmonitor,theenhancementofthefinancialexpenditureefficiencyandthepromotionintheprocessofbuildinganhonestandcleangovernmentandsoon.Butsomedefectsoccurintherunningprocedurebecauseofthepolicycomprehensiondeviation,lackofcoordinationbetweenvariousdepartments,theenlargementofthefinancialsupervisionrisksetc.Thereforeinordertosteadilypushforwardthenationaltreasurysystemreformandsmoothlytransittheaccountingconcentratedassessmenttotheexchequerconcentratedpayment,weshouldproceedfromlayingasolidfoundation,settingupgoodrulesandregulations,strengtheningtheunitfinancialsupervisionandmanagement.Inthisway,itcangenuinelyestablishthefinancialexchequermanagingsystemwhichtakesthemainformsofregardingthestatetreasurysingleaccountasthebasis,mostlythenationaltreasuryconcentratedcollectionandpaymentforthecapitalpay-inanddisbursement.Asaresult,itgraduallyfulfillsastandardmodernexchequermanagingsystemandmodernaccountingsupervisionmechanism.Keywords:Budgetreformconcentratedassessmentfinancialmanagementexchequersystemreformstatetreasuryconcentratedpayment内容提要本文从我国的财政体制改革谈起，对财政支付体系改革重要内容会计集中核算进行了若干系统的浅谈，从...
