| 会计集中核算下行政事业单位的财务管理研究 |
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| 引用本文： | 余 芸. 会计集中核算下行政事业单位的财务管理研究[J]. 安徽农业科学, 2014, 0(1): 289-290,293 |
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| 作者姓名： | 余 芸 |
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| 作者单位： | 合肥市国土资源局计划财务处,安徽合肥230071 |
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| 摘 要： | 指出会计集中核算已经在县级以上财政基本普遍推行，但会计集中核算运转中也出现了一些矛盾和问题，特别是会计责任主体模糊、单位财务管理弱化等问题比较突出。在此基础上对单位如何在会计集中核算下加强财务管理提出了建议。
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| 关 键 词： | 会计集中核算 财务管理 建议 |
Financial Management of Administrative Institution under Centralized Accounting System |
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| YU Yun. Financial Management of Administrative Institution under Centralized Accounting System[J]. Journal of Anhui Agricultural Sciences, 2014, 0(1): 289-290,293 |
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| Authors: | YU Yun |
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| Affiliation: | YU Yun (Division of Planning and Finance, Hefei Municipal Bureau of Laud and Resources, Hefei, Anhui 230071 ) |
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| Abstract: | Centralized accounting system has been taken up practice in fiscal institutions above the county level. However, such contradictions and problems as the vagueness of responsible party of accountability and the weakening of financial management of concrete organization, also have emerged along with the manipulation of centralized accounting system. On the basis of this, suggestions about how to reinforce financial management in specific organizations were put forward. s |
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| Keywords: | Centralized accounting system Financial management Suggestion |
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