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作为企业管理方面的重要制度,会计集中核算制度在实际的应用中取得了良好的效果,为经济活动的规范化开展带来了可靠的保障作用。某些企业内部财务状况较为复杂,相关的管理措施在实际的应用中无法达到预期的效果,影响了这些单位实际的工作效率。结合目前会计集中核算的发展现状,可知它在具体的应用中利弊方面的差异性较为明显。本文将对会计集中核算的利弊进行深入分析。
As an important system of enterprise management, centralized accounting system of accounting has achieved good results in practical application, which has provided a reliable guarantee for the standardization of economic activities. The internal financial status of some enterprises is rather complicated, and the relevant management measures can not achieve the expected results in practical application, affecting the actual work efficiency of these units. Combined with the current accounting centralized accounting status, we can see its differences in the advantages and disadvantages of the specific application is more obvious. This article will conduct an in-depth analysis of the pros and cons of accounting centralized accounting.