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如今,随着全球经济一体化时代的来临,各经营单位的竞争变得越来越激烈。各单位要想在竞争愈发激烈的国际环境中持续生存和发展,就必须要建立有效的制度来引导和规范行业的发展。会计核算作为管理工具,通过严格执行财务制度、预算定额和定价指标等,履行实现经营目标的重要责任。推动会计集中核算,不但可以提升单位会计工作质量与信息质量,进一步保障会计人员的独立性,减少资源的浪费,还能在一定程度上提升资金的使用效率,降低会计核算与监督成本,有效指引我们未来的发展方向。本文阐述了会计集中核算制度的重要性,并提出了推动会计集中核算制度标准化使用的有效途径。
Nowadays, with the advent of the era of global economic integration, the competition among various business units has become more and more fierce. In order to survive and develop in an increasingly competitive international environment, all units must establish an effective system to guide and regulate the development of the industry. Accounting as a management tool, through the strict implementation of the financial system, budget quotas and pricing indicators, to fulfill the important responsibility to achieve business objectives. Promoting accounting centralized accounting can not only enhance the quality and information quality of accounting work in units, but also further ensure the independence of accountants, reduce the waste of resources, improve the efficiency of capital utilization and reduce the cost of accounting and supervision to some extent, effectively guide Our future direction of development. This article expounds the importance of accounting centralized accounting system and puts forward an effective way to promote the standardized use of accounting centralized accounting system.