关于对基层学校采用会计集中核算模式的思考

会计结算中心对学校财务管理在内部控制、收入、报账会计、资产、基建、财务分析等方面取得了显著成效。但会计集中核算在学校财务管理中也遇到不少问题,教育会计结算中心应该在精细化、信息化、独立化、绩效化、制度化等方面优化学校财务管理。

Thoughts on application of the centered accounting settlement model to schools

Remarkable achievements have been made in financial management of internal control,income,reimbursement accounting,assets,infrastructure and financial analysis at schools by the education system accounting settlement centre.However,there exist a few problems with centered settlement in financial management at schools.The education system accounting settlement centre should perfect the financial management from the aspects of being elaborated,informationIzed,independent,effective,and institutionalized.