| 教育系统会计集中核算的利弊及对策 |
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| 引用本文： | 李可为,温茗畅. 教育系统会计集中核算的利弊及对策[J]. 中国环境管理干部学院学报, 2007, 17(1): 115-118 |
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| 作者姓名： | 李可为 温茗畅 |
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| 作者单位： | 1. 八一农垦大学,黑龙江大庆,163000
2. 青岛广播电视大学,山东,青岛,266000 |
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| 摘 要： | 教育系统会计集中核算，是指在不改变单位内部理财机制、资金支配权和财务管理的职能下，取消单位现有的银行账户，由核算中心统一在银行开设账户，集中办理资金支付结算，集中进行会计核算，集中管理会计档案。财政管理体制改革的一项重要内容就是实行会计集中核算制度。
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| 关 键 词： | 教育系统 会计核算 基本模式 利弊 对策 |
| 文章编号： | 1008-813（2007）01-0115-04 |
| 收稿时间： | 2007-01-20 |
| 修稿时间： | 2007-01-20 |
Advantages and Disadvantages of Centralized Financial Accounting of Educational System and Countermeasures |
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| LI Ke-wei,WEN Ming-chang. Advantages and Disadvantages of Centralized Financial Accounting of Educational System and Countermeasures[J]. Journal of Environmental Management College of China, 2007, 17(1): 115-118 |
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| Authors: | LI Ke-wei WEN Ming-chang |
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| Abstract: | The centralized accounting adopted in educational system means to cancel the existing bank account, to open another bank account in the accounting center and to process the funds settlement, perform accounting practice and manage the accounting records in a centralized way, without the change of the internal financing mechanism, assets disposal authority and the financial management function in the entity. One of the important issues in the reform of the financial management system is to exercise the centralized accounting system. |
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| Keywords: | educational system financial accounting basic mode issues countermeasures |
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