农村乡镇会计集中核算的机构模式与业务流程

农村乡镇行政事业单位会计集中核算由于各乡镇的具体情况不同,所采用的模式也各不相同,分别有乡镇全部单位纳入集中核算、部分单位纳入集中核算、村组核算纳入统管、村组分级统管和村账站管或村账站审等不同的机构设置模式.乡镇会计核算中心按职责一般可设置总会计、统管会计、结算会计和单位报账员等岗位.实行集中核算后资金的收支程序发生了相应的变化,必须按照新的会计业务运转流程进行操作.新的集中核算模式下资金收支的业务流程主要有五种类型.

The organ-design model and operation process of centralized-accounting system in villages and towns institutions

In accordance with different financial conditions in the villages and towns, different organ designs are adopted in centralized-accounting system, such as whole-town centralized-accounting, partial-units centralized accounting, village-group centralized-accounting. According to the responsibility of the accounting center, a general accountant, a command accountant, a settle accountant and a single unit reporter, should be included in the administration organ design. The income & outcome process is accordingly changed after the implement of centralized-accounting. So a new operation process has to be applied to accounting affairs. Five types of income & outcome process occur in the new centralized-accounting model.