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实行会计集中核算制度,是财政管理体制改革的一项重要内容,是会计核算方式的一次重大变革。目前,会计集中核算制度已在我国大部分省、市、县全面施行,各项具体制度和方式方法正在不断完善。由于会计集中核算制度有着自身的特点,这必然给审计带来新的问题。本文主要分析了会计集中核算对审计工作产生的影响,并就这些影响提出了审计应当采取的对策。
The implementation of accounting centralized accounting system is an important part of the reform of the financial management system and a major change in the accounting methods. At present, the centralized accounting system for accounting has been implemented in most provinces, cities and counties in our country. Various specific systems and methods are being constantly improved. As accounting centralized accounting system has its own characteristics, it is bound to bring new problems audit. This article mainly analyzes the impact of accounting centralized accounting on the audit work, and puts forward the countermeasures that should be taken for these impacts.