摘要
会计集中核算作为财政管理体制改革的重要内容,是对会计核算方式的重大变革,也是一种全新的理财模式。本文介绍了会计集中核算的内容,分析其特点,阐述运作效果,讨论具体实施问题,并提出了相应的对策与建议。
The major content of the reform of financial managentent system, the ralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters.In this article,the autnor briefly surveys the content,the characteristics and the operation effects of the centralized accouting assessment. A discussion is fallen into the concrete problems arising from the enforcement process, and put forth are some relevant countermasures and suggestions.
出处
《商丘职业技术学院学报》
2005年第6期21-23,共3页
JOURNAL OF SHANGQIU POLYTECHNIC
关键词
会计集中核算
理财模式
对策与建议
centralized accounting system
model of financial motters
countermasues and saggestions
