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实行会计集中核算是现代企业财务管理的一项重要内容。会计集中核算部门的建立,对提高企业理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设,有着十分重要的作用。从会计集中核算的作用入手,对目前铁路企业会计集中核算运行的现状进行了分析,针对会计集中核算中存在的主要问题,提出了完善会计集中核算的建议。
The implementation of centralized accounting accounting is an important part of modern enterprise financial management. The establishment of accounting centralized accounting department plays an important role in improving enterprise financial management ability and accounting efficiency, standardizing accounting behavior, and strengthening accounting supervision and building a clean government. Starting from the role of accounting centralized accounting, this paper analyzes the current situation of accounting centralized accounting operation in railway enterprises. In view of the main problems in accounting centralized accounting, this paper puts forward some suggestions to improve accounting centralized accounting.