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会计集中核算制度成为近年来学术界讨论的焦点。随着我国国有企业经济体制的深入改革,如何做好财务管理,提高整体管理水平,引起管理者的高度重视。我国目前的国有企业财务管理中的会计集中核算成为主要趋势。本文首先阐述会计集中核算的定义,分析国有企业实施会计集中核算的必要性,结合当前我国国有企业在实施会计集中核算过程中存在的一些问题,提出有力的解决对策。
Accounting centralized accounting system has become the focus of academic discussion in recent years. With the in-depth reform of the economic structure of our state-owned enterprises, how to do a good job in financial management and improve the overall management level has aroused great attention of managers. The current centralized accounting of the financial management of state-owned enterprises in our country has become a major trend. This paper first elaborates the definition of accounting centralized accounting, analyzes the necessity of implementing accounting centralized accounting in state-owned enterprises, and puts forward some effective countermeasures in light of some existing problems in carrying out centralized accounting of state-owned enterprises in our country.