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accounting for administrative change management system(占管理变更管理系统)
Accounting for administrative change management system
[Abstract] In this paper, the administrative institutions to implement centralized accounting background, the specific implementation of centralized accounting practice, the implementation of centralized accounting of the pros and cons of three aspects are discussed by analyzing the situation objectively in order to put forward sharp practice perspective centralized accounting of rationalization proposals.
[Keywords] administrative, accounting management system, change
Centralized accounting is accompanied by the deepening of China’s economic reform accounting work came into being as a mode of operation, through intensive management to organize and supervise the implementation of accounting and accounting in order to achieve the standard accounting order to improve the accounting work quality, and promote the standardization of accounting work to run purposes. As China’s financial management and accounting management and implementation of adjustment policies, especially fiscal, ‘the three major reform’ steady progress, requiring government departments to establish a more ‘standardized, effective and safe,’ the budget management and accounting management system, to achieve the investment type, using wealth-based to performance-based, quality-oriented further change, while in the government sector into a centralized accounting of the operation mode, on the implementation of these requirements is undoubtedly a useful attempt.
First, the background of the implementation of centralized accounting
Implementation of centralized accounting, financial management system is an important reform is to accelerate the pace of construction of public finance is an important measure to help strengthen and standardize the fundamental financial management, financial supervision, funding activities to improve the transparency and efficiency in the use, to improve the accounting information quality and financial m
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