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现阶段会计集中核算模式的应用越来越广泛,其不仅可以强化会计的监督效用,而且可以对企业单位的支出行为进行规范,杜绝不正之风。在水利企业财务管理中,集中核算模式体现出统一性、规范性的优势,但是仍存在一些现实问题,本文就在分析问题的基础上提出相应的解决策略,不断完善水利企业单位的会计集中核算。
At this stage, the accounting centralized accounting mode is more and more widely used, which can not only strengthen the supervisory utility of accounting, but also regulate the expenditure behavior of enterprises and put an end to unhealthy tendencies. In the financial management of water conservancy enterprises, the centralized accounting mode shows the advantages of unity and normativity, but there are still some practical problems. Based on the analysis of the problems, this article puts forward the corresponding solutions and constantly perfects the accounting centralized accounting of water conservancy enterprises .