浅析会计集中核算在行政事业单位中的应用【摘要】:会计集中核算是指在不改变单位内部理财机制、资金支配权和财务管理职能的情况下,取消单位的现有银行账,由财政部门统一在银行开设账户,集中办理资金收付结算,集中进行会计核算。它是以核算中心为形式、统一核算为手段、集中资金为基础、加强财政资金收支管理为目标的一种新型财政管理模式,它的建立对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设都有十分重要的意义。本文说明了集中核算不仅在实践中可行,而且具有一定的理论基础。本文还对会计集中核算的运作模式做了较为深入的探讨,分析了当前实行会计集中核算积极效应、存在的问题以及从强化预算管理、转变会计职能、推行政府采购、开通远程查报账系统和完善内外监控制度等几大方面提出了完善会计集中核算的对策建议。集中核算当前的主要工作就是要明确会计核算中心作为预算执行机构的地位,转变工作职能,理顺内外关系,以会计集中核算为基础,尽快向规范的国库集中收付制过渡。并在此基础上,要按照财政改革的要求和步骤,全面推进财政预算制度、政府采购制度的改革,逐步建立与社会主义市场经济相适应的公共财政体制。【关键词】:会计集中核算行政事业单位问题对策BriefAnalysisabouttheapplicationoftheConcentratedAccountingofAdministrationSevricesinChina【Abstract】:ConcentratedAccountingisrefersto,indoesnotchangetheunitinteriormanagingfinancesmechanism,thefundrighttocontrolandinthefinancialcontrolfunctionsituation,cancelsunit'sexistingbankaccount,unifiesbytheFinancedepartmentinthebankstartaccount,thecentralismhandlesthefundreceiptsanddisbursementstosettleaccounts,thecentralismcarriesontheaccounting.Itistakecalculatesthecenterastheform,theunificationcalculationforthemethod,theconcentrateinvestmentforthefoundation,tostrengthenthefinancialfundsrevenueandexpendituremanagementforthegoalonekindofnewfinancialcontrolpattern,itsestablishmenttosharpensthefinancialmanagingfinancesabilityandtheaccountancyefficiency,standardaccountantthebehavior,strengthenstheaccountingcontrolandthecultivationofcleangovernmenthastheveryvitalsignificance.Thisarticleshowedthecentralismcalculationnotonlyinrealityfeasible,andhascertainrationale.Thisarticlealsoconcentratestheprinciplewhichtoaccountantthecalculationtheoperationpatternandshouldfollowtomakeamorethoroughdiscussion,analyzedcurrenthasimplementedaccountanttoconcentratethecalculationpositiveeffect,theexistencequestionaswellasfromthestrengtheningbudgetmanagement,transformsthefunctionofaccounting,thecarryingoutgovernmentprocurement,theclearlong-distancetolookuprendersanaccountthesystemandconsummatestheinsideandoutsidemonitoringsystemandsoonseveralbigaspectstoproposeconsummatedaccountanttoconcentratethecalculationthecountermeasuretosuggest,proposedimplementedthestatetreasurycentralismreceiptsanddisbursementssystem'stentativeplaninthecentralismcalculation'sfoundation.Thecentralismcalculationcurrentprimetaskisneedstobeclearabouttheaccountingcentertotakethebudgetimplementationorganizationthestatus,thetransformationworkfunction,straightensouttheinsideandoutsiderelations,concentratesthecalculationtakeaccountantasthefoundation,assoonaspossibletostandardstatetreasurycentralismreceiptsanddisbursementssystemtransition.Andbasedonthis,mustdefertothefinancialreformtherequestandthestep,advancesthebudgetandfinancialsystem,thegovernmentprocurementsystem'sreformcomprehensively,establishesthepublicfinancesystemwhichgraduallyadaptswiththesocialistmarketeconomy.【Keywords】:Concentratedaccounting;SevricesAdministratio...