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现阶段,国家财政管理体制改革进一步深入发展,会计管理形式也发生了改变,有过去的单位自主管理转变为会计核算集中管理,财政集中支付在很大程度上拓展了会计核算中心范围,然而现在由于多方面的原因,会计核算中心内部控制情况存在一些问题,所以我们必须重视会计核算中心内部控制管理,对其内控机制进行规范,这已经成为很多财政机关研究的热点问题。本文围绕内部控制在企业会计核算中心在会计核算中心执行进行研究,首先简单的介绍了会计核算中心,进而对企业会计核算中心面临的各项问题,最终针对相关问题提出了相应执行措施。
At this stage, the reform of the state financial management system has been further developed. The forms of accounting management have also changed. In the past, the autonomous management of units was transformed into the centralized management of accounting. Centralized payment of financial resources greatly expanded the scope of accounting centers. However, Due to many reasons, there are some problems in the internal control of the accounting center. Therefore, we must attach importance to the internal control and management of the accounting center and regulate its internal control mechanism. This has become a hot issue for many financial institutions. This article focuses on the internal control in the enterprise accounting center in the implementation of accounting center for research, first a brief introduction of the accounting center, and then the problems facing the enterprise accounting center, and finally put forward the corresponding implementation measures for the relevant issues.