核算职能

强化会计集中核算职能，实现与国库集中支付制度改革的共同发展

On Strengthening the Function of Centralized Accounting System and Its Development with the Treasury Concentrated Payment System Reform

通过分析农村财务混乱的新闻例子，我们知道农村财务问题集中表现在会计核算职能的丧失，监督功能由此也不复存在。

The primary questions of accounting in Chinese villages are losing of calculation function , and therefore the losing of the supervising function by analyzing the news articles about the confusion of rural accounting .

会计核算职能只是会计职能的次要部分，主要职能是通过预测、计划、决策、控制、分析，对企业加强管理提高经济效益。

The function of checking and counting is only the secondary part of accounting function . The main function is to strengthen the management and to improve the economic benefit of the enterprise through predicting , planning , decision-making , controlling and analyzing .

实践表明，会计不但具有核算和监督职能，还具有诉讼的职能。

Practice shows that accountants should have the function of lawsuit besides accounting and supervision .

但是，现行核算中心会计监督职能的发挥仍存在一些不足，文章对此进行了分析。

However , the center still have some insufficiency in accountant supervising .

会计环境的变化将导致会计目标、会计模式、会计立法、会计准则、会计体系、核算内容、会计职能和会计方法的重构

The changes in accounting environment will lead to the restructuring of accounting objective , accounting model , accounting jurisdiction , accounting criterion , accounting system , accounting content , accounting function and accounting method

新的财务管理模式将企业会计核算与财务管理职能相分离，强化了财务管理的广度和深度，使财务人员从繁杂的日常工作中解脱出来，更多地投入运营和决策支持工作。

New financial management model separates the function of accounting and financial management effectively , and strengthen the breadth and depth of financial management , so financial officer freed from tedious daily tasks , and have much time to support operating and decision .

其主要内容是：统一管理、统一纳税、分级核算、预算管理、绩效考核，在整合现有财务资源的基础上，将财务管理与会计核算职能相对分离。

It consists of sole management , sole taxation , grades check , budget management and achievement inspection . On the basis of integration of the current financial resources , separates the financial management from accounting calculation .