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近年来,伴随我国经济形势的日益变化,以及各企事业单位内部治理环境与外部竞争环境的巨大变化,作为企业经营管理中关键一环的财务管理也必然要进行相应的变革。当前,很多企事业单位为了适应这种变化大都推行了会计集中核算。本文拟就企业实施会计集中核算的必要性以及在实施过程中出现的问题进行分析,并在此基础上对如何完善企业会计集中核算,进行一些粗浅的探讨。
In recent years, with the ever-changing economic situation in China, and the tremendous changes in the internal governance environment and external competitive environment of various enterprises and institutions, financial management, which is a key part of enterprise operation and management, must also undergo corresponding changes. At present, many enterprises and institutions have implemented accounting centralized accounting in order to adapt to this change. This paper intends to analyze the necessity of the implementation of accounting centralized accounting and the problems that appear in the implementation process, and based on this, how to improve the enterprise accounting centralized accounting, to make some shallow discussion.