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实行会计集中核算就是为了加强资金收支的管理和监督,规范财务管理和会计行为,资金使用效益,建立公开、高效、廉洁、务实的财政管理运行机制,从组织形式上保证会计人员在不受企业行政和经济制约的条件下开展会计工作,充分发挥会计的理财监督作用,从而有助于解决会计信息的失真问题,提高会计信息在国民经济决策中的作用。
The implementation of centralized accounting accounting is to strengthen the management and supervision of financial revenues and expenditures, standardize the financial management and accounting practices, the use of capital efficiency, establish an open, efficient, clean and pragmatic financial management operation mechanism from the organizational form to ensure that accounting personnel are not Business administration and economic constraints under the conditions of accounting work, give full play to financial supervision role of accounting, which will help solve the problem of accounting information distortion and improve accounting information in national economic decision-making role.