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本文结合会计集中核算工作实践,分析了企业实施会计集中核算的优点、弊端,指明了企业实行会计集中核算的意义,提出了完善会计集中核算的措施。
Based on the practice of accounting centralized accounting, this paper analyzes the advantages and disadvantages of accounting centralized accounting in enterprises, points out the significance of accounting centralized accounting in enterprises, and puts forward measures to improve accounting centralized accounting.