湖北省水利厅财会集中核算的利弊分析及建议  

Analysis and suggestions of financial centralized accounting system of Water Resources Office of Hubei Province

作　　者：邵远亮[1] 蔡民波[1] 王丽丽[1] 

机构地区：[1]湖北省水利厅计财处,湖北武汉430071

出　　处：《水利经济》2007年第3期39-41,共3页Journal of Economics of Water Resources

摘　　要：对实施财会集中核算制后的利弊和问题进行了分析,并提出了相关建议:明确会计责任主体,切实实行会计业务代理制;调整会计核算中心的运行模式;促进会计业务层次化和多样化,不断提高会计人员的业务水平。The advantages and disadvantages and problems after the implementation of the financial centralized accounting system are analyzed.Some suggestions are put forward: the determination of the main body of accounting and the implementation of accounting service agent system;the adjustment of operating modes of accounting;the promotion of the hierarchy and diversity of accounting service.

关 键 词：财会集中核算制 会计核算中心 财政改革 

分 类 号：F235.1[经济管理—会计学]