【摘要】 对实施财会集中核算制后的利弊和问题进行了分析,并提出了相关建议:明确会计责任主体,切实实行会计业务代理制;调整会计核算中心的运行模式;促进会计业务层次化和多样化,不断提高会计人员的业务水平。更多还原

【Abstract】 The advantages and disadvantages and problems after the implementation of the financial centralized accounting system are analyzed.Some suggestions are put forward: the determination of the main body of accounting and the implementation of accounting service agent system;the adjustment of operating modes of accounting;the promotion of the hierarchy and diversity of accounting service.更多还原