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会计集中核算是我国则政收支改革的重点,它对规范会计核算,提高会计信息质量,加强行政监督具有十分重要的作用。本文谨就实施则会集中核算制的利弊进行分析,并对今后的发展趋势提出一些建议。
Accounting centralized accounting is the focus of our country’s revenue and expenditure reform. It plays a very important role in standardizing accounting, improving the quality of accounting information and strengthening administrative supervision. This article analyzes the pros and cons of implementing a centralized accounting system and gives some suggestions on future trends.