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会计集中核算是将企业所有会计工作,如会计核算、监督、管理、服务等都集中在会计部门进行核算的一种会计工作组织形式。会计集中核算分割了会计业务的决策者与执行者,不但增强了会计监督的透明度,还减少了会计核算的中间环节,提高了会计工作效率。但由于会计集中核算是一项比较创新的会计核算模式,在实践中尚存在许多亟待解决的问题,笔者就这几点问题进行了详细分析归纳,并给出了对策建议。
Accounting centralized accounting is accounting for all the accounting work, such as accounting, supervision, management, service, etc. are concentrated in the accounting department accounting for a form of accounting work organization. Accounting centralized accounting division of the accounting business decision-makers and executives, not only to enhance the transparency of accounting supervision, but also to reduce the accounting intermediate links and improve the efficiency of accounting work. However, due to accounting centralized accounting is a relatively innovative accounting model, there are still many problems to be solved in practice, the author analyzes and summarizes these issues in detail, and gives countermeasures and suggestions.