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通过分析企业法人治理与会计信息质量之间关系 ,从而提出会计集中核算模式。会计集中核算可加强会计职能 ,改善会计信息质量 ,提升会计人员业务水平。通过确定原则 ,提出财会部门机构设置模式 ,实现“三统一分”的运行机制。会计集中核算有利有弊 ,因此需做好相关工作 ,才能确保会计集中核算的顺利推进。
By analyzing the relationship between corporate governance and the quality of accounting information, we put forward accounting centralized accounting mode. Accounting centralized accounting can strengthen the accounting functions, improve the quality of accounting information, enhance the level of accounting personnel. By determining the principle, put forward the mode of setting up institutions in finance and accounting departments to realize the operating mechanism of “three systems and one division”. Accounting centralized accounting has both advantages and disadvantages, so related work needs to be done in order to ensure the smooth progress of accounting centralized accounting.