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会计集中核算制度是会计委派制实践中最主要的一种模式,是具有自身特点的一种制度。实行会计集中核算是为了进一步规范会计行为,提高会计信息质量和工作效率,是服务与监督融为一体的新型管理模式,是我国会计管理体制的重大改革与创新。但在近几年的司法实践中发现,这种集中核算报账制模式下出现了“小人物、大贪污”的经济犯罪案件,文章就此类案件现象、司法会计鉴定、预防对策等提出见解。
Accounting centralized accounting system is the most important accounting commissioned system practice a model is a system with its own characteristics. Accounting for accounting is to further regulate accounting practices, improve the quality of accounting information and work efficiency, service and supervision is a new type of management model is China’s accounting management system major reforms and innovations. However, in the judicial practice in recent years, it has been found that such cases of economic crime with “small personalities and large corruptions” have emerged under the mode of centralized accounting and reimbursement and the opinions on such cases, judicial accounting appraisal and preventive measures are given.