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单位的集中核算是运用现代的信息技术和管理控制的理论,把其内部的各个会计主体的每一项经济事项都能够集中在一个会计账目中来对其进行处理的一种集中核算的体系。建立一个健全的内部控制制度,能够使单位会计的信息质量有所提升。本文围绕着内部控制与完善单位集中核算体系这一话题展开讨论,阐述了我国会计内部控制的制度,以及完善我国单位集中核算体系的内容,从而能够在我国单位的内部建立一个能够适应时代发展的内部控制制度,进而才能够建立一个完善的集中核算体系。
The centralized accounting of a unit is a centralized accounting system that uses modern information technology and management control theory to centralize each of its internal accounting subjects in an accounting book to handle it. Establishing a sound internal control system can improve the quality of information in unit accounting. This article focuses on the internal control and perfection of the unit centralized accounting system discussion of this topic, elaborated the internal accounting system of our country, as well as to improve the unit centralized accounting system of our country, so as to be able to establish a unit within our country to adapt to the development of the times Internal control system, and then be able to establish a sound system of centralized accounting.