【摘 要】
：
会计集中核算是一种全新的财务管理模式,经实践证明它有利于集中物力、人力和财力,加强资金的监管,并能有效提高资金效率。但它作为实践的产物,在实际执行过程中,总是滞后于
【机 构】
：
黑龙江省牡丹江市郭家沟生活垃圾处理场,
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会计集中核算是一种全新的财务管理模式,经实践证明它有利于集中物力、人力和财力,加强资金的监管,并能有效提高资金效率。但它作为实践的产物,在实际执行过程中,总是滞后于实践发展,存在不少问题,是舞弊行为的多发地带,需要不断改革和完善。对此,本文拟就会计集中核算中存在的问题进行了探讨,并在此基础上,提出了加强和完善会计集中核算的措施。
Accounting centralized accounting is a brand new financial management mode. Practice has proved that it is conducive to the concentration of material, human and financial resources, strengthen the supervision of funds, and can effectively improve the efficiency of capital. However, as a product of practice, it lags far behind practical development in actual implementation and has many problems. It is an area prone to fraud and requires continuous reform and improvement. In this regard, this paper intends to discuss the problems existing in the centralized accounting of accounting, and on this basis, puts forward measures to strengthen and improve accounting centralized accounting.
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