浅论会计集中核算制度在教育系统中的作用  

The role of accounting centralization in education system

作　　者：许灵斐 Xu Lingfei(Education and Sports Bureau,Chongchuan District,Nantong City,Nantong,Jiangsu,226006)

机构地区：[1]南通市崇川区教育体育局财务与审计科,江苏南通226006

出　　处：《市场周刊》2020年第12期113-115,共3页Market Weekly

摘　　要：我国会计管理制度改革中的一项重要成果就是会计集中核算制度的应用,在国家政策支持和教育系统的配合下,发展形势基本趋于平稳,文章对教育会计集中核算进行全方位探讨,对会计集中核算的重要程度和深远影响进行了分析,希望能对会计集中核算有正确的认识,对学校教育发展有建议性指导、对教育系统财务管理有推动作用.One of the important achievements of the reform of accounting management system in China is the application of centralized accounting system.With the support of national policy and the cooperation of educational system,the development situation tends to be sta-ble.This paper discusses all aspects of centralized accounting of education accounting,analyzes the far-reaching influence and importance of centralized accounting,and hopes to have a correct understanding of accounting centralized accounting,has suggestions for the develop-ment of school education,and promotes the financial management of the education system.

关 键 词：会计集中核算 教育系统 财务管理 

分 类 号：F233[经济管理—会计学]