对会计集中核算模式的利弊分析—会计本科毕业论文.pdfVIP

毕业论文 对会计集中核算模式的利弊分析 专业班级： 会计 12级 学生姓名： 刘 敏 2014 年 2 月 18 日 安徽理工大学毕业论文 对会计集中核算模式的利弊分析 摘要 随着企业改制的深入，企业经济增长方式由粗放型逐步向集约型转变，会 计核算制度也由传统的核算方式改为集中核算模式，这是会计集中管理与 控制的具体形式，它是会 计工作的发展与创新，是财务会计在市场经济条件下经济发展的必然选择， 它更好地体现了会计准则和有关会计法律、法规和相关制度，便于统一 配置财务资源，达成共享。它的建立、健全和发展对财务管理工作产生了 一系列的影响，同时也提出一些新的课题，管理工作的内容、重点、方式、 方法也要改变过去传统模式，积极探索与会计集中核算相促进的一整套管 理方法，如何采取有效的管理和控制措施，才能疏通企业各管理环节，从 而提高企业的经济效益，对加强内控管理提出了新的要求。 关键词：会计、集中核算、内控制度、要求、实行 I 安徽理工大学毕业论文 Analysis on the advantages and disadvantages ofcentralized accounting mode ABSTRACT With the enterprise reform deepening, economic growth pattern of enterprises gradually from extensive to intensive change, accountingsystem from the traditional accounting method is changed into the mode of centralized accounting, which is the specific form of accounting centralized management and control, it is The development and innovation of the job, is the financial accounting in the inevitable choice for the development of economy in the condition of market economy, it better reflects the accounting standards and therelevant accounting laws, regulations and related systems, facilitate unified allocation of financial resources, share. Its establishment,perfection and development of a series of impact on the financial management, and also puts forward some new topics, management of the content, emphasis, way, method to change the past the traditional mode, actively explore a whole casing centralized accounting and accounting development theory and method, how to manage and control measures effective, can dredge