| 试论会计集中核算制度的适用范围 |
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| 引用本文： | 王俊峰,李亚琳,陈盈.试论会计集中核算制度的适用范围[J].西北农林科技大学学报,2003,3(4):96-98. |
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| 作者姓名： | 王俊峰 李亚琳 陈盈 |
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| 作者单位： | 陕西省省级机关会计核算中心,陕西,西安,710006 |
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| 摘 要： | 会计集中核算制度在全国各地发展较快 ,这项制度是各地在实践中逐步探索出来的 ,全国没有统一的办法、规范和运作模式 ,在理论上对会计集中核算制度的适用范围认识还不统一。从会计集中核算制度的实践和在财政改革、治理腐败中的地位及其与现代科技发展的关系等四个方面入手 ,通过对该制度现实可行性及必要性的分析 ,认为会计集中核算制度适用于地方各级财政预算单位。
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| 关 键 词： | 会计 集中核算制度 财政改革 |
| 文章编号： | 1009-9107(2003)04-0096-03 |
| 修稿时间： | 2003年1月21日 |
On the Application Range of Centralized Accounting System |
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| WANG Jun-feng,LI Ya-lin,CHEN Ying.On the Application Range of Centralized Accounting System[J].Journal of Northwest Sci-Tech University of Agriculture and Forestry(Social Science),2003,3(4):96-98. |
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| Authors: | WANG Jun-feng LI Ya-lin CHEN Ying |
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| Abstract: | Centralized accounting system develops rapidly all over China. This system originated from the common practices, thus there is no uniform principles, norms and operation patterns. And there is no uniform understanding about the application range of centralized accounting. Based on its practice, its role in financial reform and governing of corruption, and the development of modern sci-tech., this paper, through feasibility investigation and significance analysis, pointed out that this practice can adapt to the accounting at all levels. |
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| Keywords: | accounting centralized accounting financial reform |
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