论文部分内容阅读
会计集中核算,是国内企业财政体制革新当中最为重要的环节之一。而且这种核算方式在逐渐普及与应用的过程当中也得到了很好的使用反馈。实行会计集中核算模式,可以达到提升企业内部财政监督能力的目标,并有效提升财政资金的利用率,避免企业资金支出及收入过程中出现不规范的行为。但目前在我国的会计领域中,对于会计集中核算的实际应用还并不成熟,所以我们需要对这种集中核算方式进行更加深入的了解,并确保在企业的资产管理工作中更好的发挥其优势,才能确保国内企业的会计核算环节得到进一步的完善,并进一步提升企业内部核算工作的整体效率。
Accounting centralized accounting is one of the most important aspects of the financial system reform of domestic enterprises. And this kind of accounting method has been well used in the process of popularization and application. The implementation of accounting centralized accounting mode can achieve the goal of enhancing the internal financial supervision capacity of an enterprise and effectively improve the utilization rate of financial funds so as to avoid irregularities in the capital expenditure and income of enterprises. However, at present in China’s accounting field, the practical application of accounting centralized accounting is not yet mature, so we need to have a deeper understanding of this centralized accounting method and ensure that we can make better use of it in enterprise asset management Advantage, can we ensure that the accounting procedures of domestic enterprises can be further improved and the overall efficiency of internal accounting work of enterprises further enhanced.