On Practicing the Accounting Concentrating Examine andCalculating System
Tian Jian-hong · Journal of Hubei College of Finance and Economics · 2004
In order to strengthen the supervision of public financial income and expense, regulate the management of accounting monitor, improve the efficiency of financial funds, realize the unification of income and expense to the national treasury, central accounting calculation must be implemented. When carry out central calculation, it must cope with the relationship between supervision and service, financial system and practical activity of income and expense. Central accounting calculation is still to be further strengthened and improved.