| 会计集中核算的实践与思考 |
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| 引用本文： | 张晓燕,王大明.会计集中核算的实践与思考[J].防灾科技学院学报,2004,6(3):44-46. |
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| 作者姓名： | 张晓燕 王大明 |
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| 作者单位： | 1. 徐州市民政局,江苏,徐州,221006
2. 华北科技学院,河北,三河,065201 |
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| 摘 要： | 会计集中核算是会计管理体制改革的一项举措,从试点单位初步运行情况看,其作用明显,产生了较好的社会效益和经济效益,为防止各种违纪行为筑起了一道坚固的防线。虽然会计集中核算有一定的局限性,但它作为会计管理体制改革的一项有益尝试,应在有条件的部门积极推行
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| 关 键 词： | 会计集中核算 成效 局限性 |
| 文章编号： | 1008-7869(2004)03-0044-03 |
| 修稿时间： | 2004年7月7日 |
A Study of Centralized Accounting and Practice |
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| ZHANG Xiao-yan,WANG Da-ming.A Study of Centralized Accounting and Practice[J].Journal of Institute of Disaster-prevention Science and Technology,2004,6(3):44-46. |
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| Authors: | ZHANG Xiao-yan WANG Da-ming |
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| Abstract: | Centralized accounting is an important measure in the reform of accounting management system. In accordance with tentative operation, it is effective and brings about good economic returns and social effect, which has built a strong line of defense against discipline breaches. Although centralized accounting has some limitations, it is a useful attempt to reform accounting management system, so it should be practiced positively in sectors where conditions permit. |
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| Keywords: | centralized accounting effect limitation |
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