随着经济的不断发展,财务集中核算被越来越多的企业所重视并应用,国有外贸集团也开始采取财务集中核算的管理方式。但其在具体的实务操作中,不可避免地存在一些应用上的利与弊。本文以财务集中核算在实务中的研究作为重点,明确指出了其的利与弊内容,并提出完善集中核算的具体措施。 With the continuous development of the economy, centralized financial accounting is valued and applied by more and more enterprises, and the state-owned foreign trade groups have also started to adopt the centralized management of financial accounting. However, in practical operation, there are some advantages and disadvantages of application inevitably. This article focuses on the study of financial centralized accounting in practice, clearly points out its advantages and disadvantages, and puts forward specific measures to improve centralized accounting.