【摘要】 实行财政集中核算和财政集中收付是在新的历史时期对会计工作提出的新要求,该文通过对比二者之间的利弊及账务处理,认为在实行"财政集中"的初期,在各项制度还不完善的情况下,实行财政集中收付更能体现在财政和单位的共同参与下,充分发挥财政性资金的使用效益。同时也更能体现在保证预算单位"三权"不变的前提下,对财政性资金实行集中管理,集中监督。更多还原

【Abstract】 As a new requirement in the new period of accounting development, both of the centralized ways have their advantages and disadvantages, while the former is better than the later, according to the author. The theory is on the ground that more democracy and common participation in the centralized income and expenses management, and utilization of the fund is more effective. Thus, a more centralized management and supervision is achieved on the condition that the "three aspects" of the power of the budget units are kept.更多还原