会计集中核算模式下行政事业单位财务管理优化分析  

Analysis of Financial Management Optimization for Administrative Public Institutions under the Centralized Accounting Mode

作　　者：杨灵娜 YANG Ling-na(Zunyi Cultural Primary School)

机构地区：[1]遵义市文化小学

出　　处：《当代会计》2023年第12期4-6,共3页Contemporary Accounting

摘　　要：随着信息技术的发展,我国持续深化行政事业单位财务管理改革,积极推行会计集中核算模式,提高行政事业单位的财务管理水平。基于此,阐述了行政事业单位会计集中核算模式的特点和优势,分析了会计集中核算模式下行政事业单位财务管理存在的问题,并提出了会计集中核算模式下行政事业单位财务管理优化策略。With the development of information technology,China continues to deepen the financial management reform of administrative public institutions,actively promoting the centralized accounting mode to enhance the financial management level of these institutions.Based on this,this paper elaborates on the characteristics and advantages of the centralized accounting mode in administrative and public institutions,analyzes the problems in financial management of administrative and public institutions under the centralized accounting mode,and proposes strategies for optimizing financial management of administrative and public institutions under the centralized accounting mode.

关 键 词：会计集中核算模式 行政事业单位 财务管理 

分 类 号：F810.6[经济管理—财政学] F233