伴随现代社会发展水平的不断提升,企业规模也在进一步扩大。部分企业在扩展经营规模后,开始将发展目标放在扩展业务类型和产品销售范围上,逐渐在同一城市或不同城市开设企业的分支机构。由于分支机构同总部在地理位置上存在一定距离,本文以分支机构为立足点,通过对其会计核算形式的分析,从而就会计集中核算在分支机构的施行策略展开研究。 With the continuous development of modern society, the scale of enterprises is also further expanding. After expanding their business scale, some enterprises began to set their development goals as expanding their business scope and product sales scope and gradually opening their branches in the same city or different cities. Due to the geographical location of branches and headquarters there is a certain distance, this article takes the branch as the starting point, through the analysis of its accounting forms, and thus on the accounting centralized accounting strategy in the branch office to conduct a study.