摘要
全国消防部队先后在各级建立了财务集中核算中心,按照统一的财务规章制度对本级及其所属单位一切经费进行集中核算、集中监管。但是,现行核算中心会计监督职能的发挥仍存在一些不足,文章对此进行了分析。并提出强化消防部队会计监督职能的建议。
The centers of centralized financial accountancy have been set up in the Fire Forces in China, the whole budgets has been centralized and supervised by the centers. However, the center still have some insufficiency in accountant supervising. This article carries on some analysis to this problem.
出处
《武警学院学报》
2007年第4期56-58,共3页
Journal of the Armed Police Academy
关键词
消防部队
财务集中核算
会计监督职能
不足
fire forces
centralized financial accountancy
function of accountant supervising
insufficiency
