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会计集中核算是企业会计工作的重要组成部分,其目的是处理财务管理和会计核算的关系,并且加强对会计工作的监管,从目前发展情况看,会计集中核算过程中存在着诸多问题,在会计工作改革中,需要不断加强预算管理,正确处理好监督和服务的关系,努力实现会计工作向国际会计工作接轨,实现会计集中核算逐渐从核算型向管理型和服务型转化。本文通过阐述会计集中核算的特点和问题,分析会计集中核算向管理型和服务型转化的必要性和紧迫性,最后提出向管理型和服务型转化的具体建议,对会计工作改革具有非常重要的指导和借鉴意义。
Centralized accounting accounting is an important part of the accounting work, its purpose is to handle the relationship between financial management and accounting, and strengthen the supervision of accounting work, from the current development situation, there are many problems accounting centralized accounting, accounting In the work reform, we need to constantly strengthen the budget management, properly handle the relationship between supervision and service, and strive to bring the accounting work into line with the international accounting work so as to achieve the gradual conversion of the accounting centralized accounting from the accounting type to the management type and the service type. This article elaborates the characteristics and problems of accounting centralized accounting, analyzes the necessity and urgency of conversion of accounting centralized accounting to management-oriented and service-oriented, and finally puts forward concrete proposals for the transformation from management-oriented and service-oriented, which is of great importance to accounting reform Guidance and reference.