資源描述：
《會(huì)計(jì)本科論文范文3》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、淺談財(cái)政資金的會(huì)計(jì)集中核算ABSTRACT內(nèi)容提要一、會(huì)計(jì)集中核算的作用2（-）進(jìn)一步促進(jìn)了財(cái)務(wù)管理規(guī)范化2（-）進(jìn)一步強(qiáng)化了財(cái)政監(jiān)督3（三）進(jìn)一步提高財(cái)政支岀效率3二、會(huì)計(jì)集中核算過(guò)程中存在的問(wèn)題4（一）部分單位存在思想認(rèn)識(shí)、政策理解的偏差，給會(huì)計(jì)集中核算工作的開(kāi)展帶來(lái)了一定難度4（-）財(cái)務(wù)軟件功能仍舊不夠完善5（三）單位內(nèi)部財(cái)務(wù)制度建設(shè)不全，使單位在與核算中心的會(huì)計(jì)結(jié)算過(guò)程中因制度原因造成的各種不足更加惡化5（四）相關(guān)部門間缺乏適當(dāng)?shù)呐浜?，在配合的方式上也存在一定的缺?（五）加大了財(cái)政管理風(fēng)險(xiǎn)6三、集中核算的完善對(duì)策7（-）夯實(shí)
2、基礎(chǔ)，創(chuàng)造深入改革的條件7（-）建章立制，統(tǒng)一財(cái)務(wù)開(kāi)支標(biāo)準(zhǔn)9（三）明確職責(zé)，加強(qiáng)單位財(cái)務(wù)管理，正確處理好財(cái)務(wù)和會(huì)計(jì)關(guān)系9（四）加快改革力度，逐步向國(guó)庫(kù)集中收付制度轉(zhuǎn)型，真正建立以國(guó)庫(kù)單一賬戶為基礎(chǔ)、資金繳撥以國(guó)庫(kù)集中收付為主形式的財(cái)政國(guó)庫(kù)管理制度。10參考文獻(xiàn)11ABSTRACTThisarticlebeginsfromtheFinancialSystemReforminChina.ItgivesafewbriefsystematictalkstoAccountingConcentratedAssessmentwhichisanimp
3、ortantcontentintheFinancialPaymentSystemReform?Itgivesaconcisesummaryfromtheappearingbackgroundsoftheconcentratedassessment,totheproblemsexistedintheconcentratedassessmentfunctionandprocessanditsperfectingstrategiesthere-from.Theauthorholdsthattheaccountingconcentration
4、isatryintheAccountingSupervisionSystemReform.Itplaysanactiveroleinthestandardizationofthefinancialmanagement,thereinforcementofthefinancialsupervisionandmonitor,theenhancementofthefinancialexpenditureefficiencyandthepromotionintheprocessofbuildinganhonestandcleangovernm
5、entandsoon.Butsomedefectsoccurintherunningprocedurebecauseofthepolicycomprehensiondeviation,lackofcoordinationbetweenvariousdepartments,theenlargementofthefinancialsupemsionrisksetc.Thereforeinordertosteadilypushforwardthenationaltreasurysystemreformandsmoothlytransitth
6、eaccountingconcentratedassessmenttotheexchequerconcentratedpayment,weshouldproceedfromlayingasolidfoundation,settingupgoodrulesandregulations,strengtheningtheunitfinancialsupervisionandmanagement.Inthisway,itcangenuinelyestablishthefinancialexchequermanagingsystemwhicht
7、akesthemainformsofregardingthestatetreasurysingleaccountasthebasis,mostlythenationaltreasuryconcentratedcollectionandpaymentforthecapitalpay-inanddisbursement.Asaresult,itgraduallyfulfillsastandardmodernexchequermanagingsystemandmodemaccountingsupervisionmechanism?Keywo
8、rds:Budgetreformconcentratedassessmentfinancialmanagementexchequersystemreformstatetreasuryconcentratedpayment
