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会计集中核算模式,通过分离各部门财务决与执行权限,有效规避了单位财务造假和管理混乱情况,提高了会计信息的可靠性。在较长时间的实践过程中,证实集中核算模式对财务管理工作具有促进效果,但受部门规模和财务活动限制,存在实施效果较低的问题。文章以提高集中核算模式效率和效果为目的,就该模式的内涵和一些易发问题进行分析,并提出模式构建与完善的思路。
Accounting centralized accounting model, through the separation of the financial departments and the implementation of executive power and authority, to effectively avoid the unit financial fraud and management chaos, improve the reliability of accounting information. In a long period of practice, it has been proved that the centralized accounting mode has the effect of improving financial management. However, due to the size of the department and the restriction of financial activities, there is a problem that the implementation effect is low. In order to improve the efficiency and effectiveness of the centralized accounting model, the article analyzes the connotation of the model and some easy-to-issue problems and puts forward the idea of building and perfecting the model.