浅议基层行政事业单位的会计集中核算
摘 要
目前在我国所有行政事业单位实行的基础财会制度有两种，即“会计集中核算制度”和“国库集中核算制度”这两种制度各有所长又各有不足，其中的会计集中核算制度可以有效地对行政事业单位财政支出实行统一管理，对党风康政建设起到了非常重要的推动作用。
会计集中核算制度作为行政事业单位会计管理体制改革中出现的新生事物，在预防和治理我国行政事业单位会计核算制度中隐藏的腐败和单位会计标准行为规范的问题上有着指引的作用，为避免中国行政机构深陷企业金融行为，增强自我调控能力和对国内市场的宏观调控能力有着重要意义。经过长期实践长，会计集中核算制度在我国各个阶层的行政事业单位对于预防腐败、贪污等问题财务问题取得了显著成效，发挥了重要作用。然而，在不同阶层的行政事业单位具体的实践过程中，会计集中核算制度也或多或少的暴露了一些潜在问题。对此，本文通过阐述基层行政事业单位的会计集中核算存在的优点、缺点及其重要意义，重点就目前尚未解决的问题以及如何加强和完善中国政府部门的会计核算措施，以基层行政事业单位为侧重点简要探析。
关键词： 会计集中核算制度，行政事业单位，政策建议
Discussion on basic level administrative institutions of the accounting concentration accounting
ABSTRACT
Present in all administrative units of our country implements basic accounting system has two kinds, namely “the centralized accounting system” and “the state treasury centralized accounting system” the two systems have their own advantages and have inadequate, the centralized accounting system can effectively implement the unified management of the administrative unit of fiscal expenditure, on the party conduct and clean government construction plays a very important role in promoting.
New things emerge as the centralized accounting system reform of administrative institution accounting management system, has a guide role in the prevention and governance of corruption and the hidden units in the administrative institutions accounting system in the accounting standards of behavior problems, in order to avoid in corporate finance behavior of the administrative organization in China, is of great significance to enhance self control ability and on the domestic market macro-control ability. After a long practice of long, centralized accounting system in administrative institutions of each class in our country has achieved remarkable results for the problem of preventing corruption, corruption and other financial problems, has played an important role in. However, in the practice process of administrative units of different class specific, centralized accounting system also more or less exposed some potential problems. Therefore, this paper expounds basic existence through the administrative institutions of the accounting concentration accounting advantages and disadvantages, and the vital significance, the focus has yet to solve problems and how to
strengthen and perfect the Chinese government accounting measures to the grassroots administrative institutions to focus briefly on the side.
KEYWORDS：Centralized accounting system，The administrative institutions，Suggestions
目 录
1.1 课题研究背景…………………………………………………………………………….. 1
1.2 课题研究的意义…………………………………………………………………………. 1
1.3 国内外研究现状…………………………………………………………………………. 1
1.3.1 国内的研究现状………………………………………………………………. 1
1.3.2 国外的研究现状………………………………………………………………. 2
1.4 课题的研究方法和主要内容…………………………………………………………. 3
1.4.1 研究方法…………………………………………………………………………. 3
1.4.2 主要内容…………………………………………………………………………. 3
2 事业单位会计集中核算的概念及特点…………………………. 4
2.1 基层行政事业单位会计集中核算的概念……………………………………… 4
2.2 基层行政事业单位会计集中核算的特点……………………………………… 4
2.2.1 单位与会计职员的所属关系相分离………………………………….. 5
2.2.2 双重制约职能的建立，分割审批与监督…………………………… 5
2.2.3 存放保管会计凭证要与有关单位产生分离……………………….. 5
2.2.4 会计业务处理“阳光”化，办事过程透明化……………………. 5
3 环江县国土资源局会计集中核算制度现状及问题分析……………. 7
3.1 环江县国土资源局单位简介……………………………………………………….. 7
3.2 环江县国土资源局现状………………………………………………………………. 7
3.3 环江县国土资源局所存在的问题及分析……………………………………….. 8
3.3.1 会计职能弱化，会计主体责任不明确………………………………. 8
3.3.2 会计队伍水平有限…………………………………………………………… 8
3.3.3 单位实际所需与现行的经费开支标准出入较大………………… 9
3.3.4 基层单位的实物财产管理难以核实………………………………….. 9
4 关于基层行政事业单位会计集中核算的建议…………………… 11
4.1 明确不同会计主体各方面的责任，加大监督监管机制……… 11
4.2 重视会计人员再教育，提高工作队伍整体水平…………… 12
4.3 切合实际制定开支标准…………………………….. 13
4.4 加强预算管理，营造会计监督氛围……………………. 13
4.5 加强会计核算中心和外部监管体系……………………. 13
