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在当前互联网技术与软件技术的支撑下,集中核算是现代企业财务管理的趋势。目前集中核算的解决思路是多个账套的合并汇总,即借助于软件功能与互联网,将企业内部分公司等派出机构的所有财务核算账套合并汇总到一起,公司内部所有会计人员在一个互联网平台中进行经济业务的审批和会计核算。法人一套账并没有真正在公司集中核算中出现,相较于多个账套的合并汇总,法人一套账难度更大,优势也更加明显。
In the current Internet technology and software technology support, centralized accounting is the trend of modern enterprise financial management. At present, the solution of centralized accounting is the consolidation of multiple A / C sets, that is, by means of software functions and the Internet, all financial accounting A / C sets of dispatched institutions, such as the internal subsidiaries of an enterprise, are merged together. All accounting personnel in the company are in one Internet platform for economic business approval and accounting. A set of corporate legal entity did not really appear in the centralized accounting, compared to the consolidation of multiple A / C sets, a legal entity more difficult to account, the advantage is more obvious.