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论文编号：	1213
作者编号：	2220070586
上传时间：	2009/6/11 9:06:58
中文题目：	关于行政事业单位会计集中核算改
英文题目：	administration and enterprise
指导老师：	周晓苏
中文关键字：	行政事业单位；会计集中核算；改
英文关键字：	administration and enterprise
中文摘要：	会计集中核算是指政府成立会计中心，在资金所有权、使用权、财务自主权不变的前提下取消同级机关事业单位的银行账户、会计机构和会计岗位，建立会计核算中心，集中办理会计核算工作和实行会计监督，是会计委派制改革中融会计核算、监督、服务于一体的一种形式。长期以来，行政事业单位经费实行财政分配、单位包干、分散核算的制度。这种制度在计划经济条件下是可行的，但随着我国社会主义市场经济进一步发展，很多行政部门及事业单位都有了来源于财政拨款以外的预算外收入，而且比重还将越来越大，单位的会计人员人事上受其控制和制约，很难有效地对这部分资金运动实行监控。因此，这种传统的分散设置账户的资金管理方式已经不能适应新形势下加强预算监管和治理腐败工作的需要，也不能为国库管理制度的深入改革打下良好基础，必须从根本上予以纠正和解决，会计集中核算制度在这种形势下应运而生。推行会计集中核算，有利于加强财政资金的监督和管理，有利于规范财务管理和会计行为，有利于提高财政资金使用效益，这必将对提高财政理财能力和会计工作效率，加强会计监督和廉政建设工作产生十分重要的意义。 本文从总结集中核算工作相关文献资料入手，将其理论基础概括为“受托责任”理论和“内部人控制”理论，然后又进一步在第二章中从总体角度对我国会计集中核算的现状进行了较为深入的分析，明确了基本概念、核算范围以及核算模式，同时对集中核算的必要性也进行了分析，总结出当前存在的问题。在第三章中，笔者结合工作实践，对前面的理论展开深入浅出的具体剖析，在此基础上呼应前文，于文章最后一章提出了强化预算管理、转变会计职能、建立信息系统、完善监控制度等几大方面的合理化建议。希望本文能对从事相关领域工作和研究的人员给予一些帮助和启迪。
英文摘要：	The concentrated accounting is an important kind of accounting accreditation, and nearly connects with the Concentrated Treasury’s accounting, control and service. It is founded by the government, when the ownership using and sovereignty of the concentrated treasury are not changed. Long time ago, administration and enterprise organizations, using the system of financial distribution, is in charge of the whole responsibility. The accounting progress was divided into many parts. This system may be suitable in the planned economy. With the development of socialism market economic system, many budget units have begun to have more and more income out of the budget. Limited by the relationship between leaders and accountants, controlling of treasury can’t run efficaciously. The traditional separated management way can’t only fit in with the new situation, but also prepare a bad base to treasury system deeply reform. The external environment has undergone tremendous changes, at the same time the concentrated accounting center is very suitable to the treasury management. The administration and enterprise organizations at the same level cancel bank accounts, accounting organizations and positions. It creates the necessary advantages to improving the power of treasury management and working efficiency，which help us to rule the activities of accountant. It also created the possibility to forward-looking reform of public financial system. Now we summarize the working experience in the related fields. Depending on basic theories, such as “fiduciary duty function” and “insider control”, we deeply analyze the running mode and rules of concentrated accounting in chapter two. In this part we make the definition, scope and accounting mode clear. The case in chapter three tells us that the theoretical system and regimentation construction are still not very perfect. This thesis pays more attention to theory research and practice exploration, and mainly discusses on many important problems. The last part of this article gives some suitable advices, including budget management strengthen, changing accounting position, building information system, completing the controlling system. I hope this article will give a little help to people working or researching in related fields.
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