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1、淺談財政資金的會計集中核算ABSTRACT內(nèi)容提要一、會計集中核算的作用2（-）進一步促進了財務管理規(guī)范化2（-）進一步強化了財政監(jiān)督3（三）進一步提高財政支岀效率3二、會計集中核算過程中存在的問題4（一）部分單位存在思想認識、政策理解的偏差，給會計集中核算工作的開展帶來了一定難度4（-）財務軟件功能仍舊不夠完善5（三）單位內(nèi)部財務制度建設不全，使單位在與核算中心的會計結(jié)算過程中因制度原因造成的各種不足更加惡化5（四）相關部門間缺乏適當?shù)呐浜?，在配合的方式上也存在一定的缺?（五）加大了財政管理風險6三、集中核算的完善對策7（-）夯實
2、基礎，創(chuàng)造深入改革的條件7（-）建章立制，統(tǒng)一財務開支標準9（三）明確職責，加強單位財務管理，正確處理好財務和會計關系9（四）加快改革力度，逐步向國庫集中收付制度轉(zhuǎn)型，真正建立以國庫單一賬戶為基礎、資金繳撥以國庫集中收付為主形式的財政國庫管理制度。10參考文獻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
