随着企业经营模式逐步走向现代化和信息化,会计核算模式也发生了改变,逐渐由单位和会计一体模式走向会计集中核算模式,本文从会计集中核算模式的意义和现状出发,分析了会计集中核算中存在的问题和风险,进行控制风险策略的研究。 As the business model gradually moves toward modernization and informationization, the accounting calculation mode has also changed. Gradually, it has moved from unit and accounting mode to accounting centralized accounting mode. Based on the meaning and current status of accounting centralized accounting mode, this paper analyzes the accounting centralized accounting In the existing problems and risks, risk control strategy research.