| 1. | On the advantages and disadvantages and the improvement of administrative institutions ' centralized accounting
行政事业单位实行会计集中核算的利弊及其改进 |
| 2. | In these circumstances , general accounting may wish to issue these credits from a centralized account
在这种情况下，总会计也许会希望所有的信用卡都是通过一个中心账户发行的。 |
| 3. | 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 |
| 4. | Centralized accounting system is a new kind of management system of accountant . the internal control theory concludes internal check . internal control and internal control structure
内部控制理论主要包括内部牵制、内部控制和内部控制结构，本文所指的是内部控制结构。 |
| 5. | Centralized accounting is a new model designed for the reform of executive units accounting administration , which is expanding swiftly under the organization of treasury ministry
会计集中核算制是各地在实践中探索出的对行政事业单位会计管理体制改革的一种新型模式,这一模式在财政部等部门的组织下,各地试点推广的步伐正在加快。 |
| 6. | Part iii : the first countermeasure : centralized accounting system centralized accounting system is . a new kind of management system of accountant , strengthens accounting supervision , affecting the following internal control system
这样以来，会计记录和出纳业务就相分离，解决了目前财务管理中所存在的由核算带来的会计监督问题。 |
| 7. | Centralized accounting system is a new accounting form which need deal with some relations and adhere to some principles . part iv : the second countermeasure : internal control system internal control system the base of strengthening financial management , is the major project in this paper . asset internal control is the focal point of internal controls , at the same time , the other items of financial management need corresponding internal controls
作为一种新型的会计核算组织形式和会计人员组织形式，财会集中核算制在实际的操作中会遇到一些新的问题，这就要求乡镇畜牧兽医站在执行财会集中核算制时，要正确处理一些关系，坚持几个原则性问题，保财会集中核算仍保持各乡镇畜牧兽医站的财务隶属关系不变，资金使用权不变，支出审批权不变。 |
| 8. | Part v : internal control system integrating with centralized accounting system centralized accounting system affects on internal control system . in order to put internal control system into effect , animal husbandry and veterinary station of villages and towns must make good use of internal and external human resource to strengthen division of responsibility
对策之二? ?建立健全内部控制制度建立健全内部控制制度既是本文的重点，也是解决乡镇畜牧兽医站问题的主要对策，对此本文用了较长的篇幅来描述乡镇畜牧兽医站所要建立的内部控制制度的内容。 |
| 9. | The real aim of its financial management is not for profit maximization but to finish some plans and tasks more efficiently . the author analysises financial management problems of animal husbandry and veterinary station of villages and veterinary station of villages and towns in chongqing , then provides two kinds of countermeasures : centralized accounting and internal control system . the former resolves the problems from accounting , and the latter resolves those from internal control system
为加强重庆市农村基层乡镇畜牧兽医站的财务管理，解决财务管理存在的问题，笔者深入重庆市几个典型的乡镇畜牧兽医站，了解财务管理存在的问题，对各种问题进行分类、加工、分析，并提出了相应的对策，为目前重庆市乡镇畜牧兽医站加强财务管理提供参考。 |
