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在财务集中管理模式下,会计服务逐渐融入会计监管职能中。在这样的一种新型的科学有效的会计管理机制下,会计集中核算模式有着一定的现实意义,它有助于提高会计人员的效率、规范会计的工作行为,同时不能放松对财政资金使用的提高。但同时要想在实际工作中应用这种模式是有一定难度。文章主要分析当前会计集中核算模式的优劣势,并就目前存在的问题提出相应的解决措施,希望通过探究当前在财务集中管理制运行下的工作架构,为日后实际工作提供理论支持。
In the financial centralized management mode, accounting services gradually into the accounting regulatory functions. Under such a new scientific and effective accounting management mechanism, accounting centralized accounting mode has certain practical significance. It helps to improve the efficiency of accountants, standardize accounting behavior, and can not relax the use of financial resources . But at the same time want to apply this model in practical work is a certain degree of difficulty. This paper mainly analyzes the advantages and disadvantages of the current accounting centralized accounting mode and puts forward the corresponding solutions to the existing problems. It hopes to provide theoretical support for the practical work in the future by exploring the current work structure under the operation of centralized financial management.