对会计集核算模的利弊分析毕业论文.doc

毕业论文 对会计集中核算模式的利弊分析  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 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 the enterprise each management link,thereby improving the economic efficiency of enterprises, puts forward new requirements to strengthen internal management. KEYWORDS：accounting, accounting, internal control system, requirements,implementation 目录 绪论 2 1 对会计集中核算的优点分析 2 1.1减少了会计信息失真,提高了会计工作效率 2 1.2强化了财政监管力度,提高了财政资金使用效益 2 1.3有利于内部控制制度的严格执行 2 1.4便于财务报表及时准确上报 2 2 对会计集中核算的缺点分析 3 2.1核算单位的财务管理和内部监督弱化 3 2.2会计责任主体不明确,增加了审计部门审计监督难题 3 2.3会计监督职能没有得到充分发挥 3 2.4会计信息的真实性难以监控 3 2.5会计核算与财产物资管理相脱节 4 3 完善会计集中核算的建议 4 3.1建立健全法律法规体