完善会计集中核算下审计监督对策的探讨

完善会计集中核算下审计监督对策的探讨
 
摘  要：实行会计集中核算，是我国会计管理体制及会计核算方式的1次重大变革。它对规范会计核算行为、加强会计监督、提高资金使用效益、杜绝腐败等起到了1定作用，但会计集中核算后怎样搞好审计工作，已经成为1个新课题。本文紧紧围绕行政事业单位的会计集中核算与审计监督进行深入分析，指出了会计集中核算对审计监督的影响，以及会计集中核算下的审计监督现状，进而从改进财务收支审计及推进效益审计两方面提出完善会计集中核算下审计监督的对策，以不断提高我国审计工作质量和水平。

关键词：会计集中核算；审计监督；财务收支审计；效益审计

Discussion of Perfecting Measures to Audit Supervision under the Accountantancy Concentrates
 
Abstract: Implementation of accountantancy concentrates, is a major reform to the accounting management system and the accounting method. It plays have arrived at certain role to standard accounting behavior, strengthening accounting control, improving capital efficiency, eliminating corruption and so on, but the accountancy how to audit well after concentrating, has become a brand-new lesson. This article closely revolves accountant concentrates and audit supervision of the administration institution to carry on thorough analysis, it had pointed out some influences to audit supervision, as well as the present situation of audit supervision under the accountant concentrates, thereby from improving fiscal audit and pushing forward benefit audit two aspects that to perfect audit supervision under the accountant concentrates, in order to continuously improving the quality of our audit work and level.

Key words: Accountantancy concentrates; Audit supervision; Fiscal audit; Benefit audit （科教作文网http://zw.ΝsΕac.cOM编辑）