一、分散式会计核算体制存在的问题黑龙江垦区原会计核算体制是分散式的,即二级法人实体各自立账,独立核算。这种会计核算体制在实行过程中,逐渐暴露出一些问题,归纳起来主要表现为以下几个方面:一是资金管理分散,无法形成合力,以致总部调度失灵,难以及时解决急需的资金;二是二 First, the problems of decentralized accounting system Heilongjiang reclamation area of ​​the original accounting system is decentralized, that is, two separate legal entities separate accounts, independent accounting. This kind of accounting system gradually exposed some problems in the process of implementation, which can be summed up in the following aspects: First, decentralized fund management and failure to form a joint force resulted in the failure of headquarters dispatch and the timely resolution of much-needed funds; secondly, two