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由于对会计集中核算的理论理解和具体操作不同,在具体实施的过程中,不断产生一些争论和问题。笔者从自身的实践经验教训出发,就集中核算理论的几个基础问题提出建议。
Due to different theoretical understanding and specific operation of centralized accounting, some controversy and problems continue to arise during the concrete implementation. Based on my own practical experience and lessons, the author puts forward some suggestions on some basic problems of centralized accounting theory.