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随着我国市场经济体制进一步完善和经济全球化,很多企业在组织形式上出现了集团化的特点,出现了跨行业、跨地区甚至跨过的企业集团,这对企业在内部运作过程中提出了很高的要求,特别是财务层面。集中核算制度就成了其中的一种会计管理手段,将其合理地利用于企业的会计管理过程中,不仅能够提高会计信息的质量,同时还能有效的遏制企业内的腐败,以保证企业的资金预算得以更好地实施。但同时一些操作过程缺乏有效的法律法规作为支撑,这样使得了一些不法份子有可乘之机,严重威胁到企业的会计信息安全。基于此,本文主要对其利弊以及相应的发展对策进行了分析和研究,以供相关人士参考。
With the further improvement of the market economy system in our country and the economic globalization, many enterprises have appeared the characteristics of collectivization in the form of organization. The emergence of conglomerates across industries, regions and even regions, High demands, especially on the financial level. Centralized accounting system has become one of the accounting management methods, and its rational use of corporate accounting management process, not only can improve the quality of accounting information, but also can effectively curb corruption in the enterprise to ensure that the enterprise The financial budget can be better implemented. However, at the same time, some operational procedures are lack of effective laws and regulations as a support, which makes some unscrupulous elements have an opportunity to take a serious threat to the security of accounting information of enterprises. Based on this, this article mainly analyzes and studies its pros and cons and corresponding development countermeasures for reference of relevant parties.