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1)  centralized accounting system
会计集中核算制度
1.
Recently,the centralized accounting system which has been in practice in many regions has not only advantages but also disadvantages.
目前很多地方实行会计集中核算制度,发挥了积极作用,但也存在一些弊端。
2.
How should the relationship between centralized accounting system and treasury collective payment be dealt with in the process of reform? Based on the analysis of the two systems, this paper indicates that the two systems should be mixed as a reform model of the treasury system and explains the ways for mixing them.
国库集中支付制度是我国财政国库改革的目标,在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系?本文在分析了两种制度利弊的基础上,提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式,并阐述了两者融合的途径。
2)  centralized accounting calculation system
会计集中核算制
1.
This paper introduces the effects obtained after carrying out the centralized accounting calculation system,and through analyzing the problems existing in carrying out the centralized accounting calculation system,puts forward some suggestions and strategies on perfecting the centralized accounting calculation system.
介绍了实行会计集中核算后所取得的成效,通过分析实行会计集中核算制存在的问题,提出了完善会计集中核算制的建议和策略。
3)  centralized accounting
会计集中核算
1.
Considerations on Setting up the Financial System of the Centralized State Treasury Receipt and Payment in the Coumty Centralized Accounting;
建立县级会计集中核算型财政国库集中收付制度的思考
2.
The implmentation of the treasury concentrated payment System is a very important reformatory way of state treasury,and the centralized accounting system is a try of accounting reform.
推行国库集中支付制度是我国财政改革的重要举措,会计集中核算制度是我国会计管理体制改革的一次尝试。
3.
The practice of centralized accounting is a very significant reform in public finance expenditure.
推行会计集中核算是公共财政支出的一项改革,有其积极意义,同时又有待于完善。
4)  concentrated accounting
会计集中核算
1.
We should improve and deepen the reform of the concentrated accounting mode.
在强化预算管理、转变会计职能、推行政府采购、开通远程查报账系统和完善内外监控制度等几大方面提出了完善会计集中核算的对策建议。
2.
Now the reform of the concentrated accounting mode is carried out in many places.
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职能的情况下,取消单位的现有银行账,由财政部门统一在银行开设账户,集中办理资金收付结算,集中进行会计核算。
3.
Currently,concentrated accounting system is practiced in many institutional organizations and enterprises.
目前,许多企事业单位都顺应这种变革实行了会计集中核算。
5)  centralized accounting system
会计集中核算
1.
The major content of the reform of financial management system, the centralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters.
会计集中核算作为财政管理体制改革的重要内容,是对会计核算方式的重大变革,也是一种全新的理财模式。
2.
By combining the national treasury centralized payment system and the centralized accounting system,this thesis aims to absorb the centralized accounting as an important component in the supervision field of national treasury centralized system.
国库集中支付与会计集中核算的融合,是将会计集中核算监督职能成为国库集中支付制度的重要职能,集国库集中支付和会计集中核算的职能于一体,并赋予完整的预算指标功能和财政清算功能。
6)  central accounting
会计集中核算
1.
In the light of the problems existing in the course of the current central accounting such as the insufficient ideological cognation, the imperfect functions of financial software, the incomplete internal accounting system, and shortage of the cooperation among correlated departments, etc.
针对当前会计集中核算过程中存在的思想认识不足,财务软件功能不完善,单位内部财务制度不健全,相关部门间缺乏配合等有关问题,提出了完善会计集中核算的对策。
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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