CAJ | 학술논문

实行会计集中核算可以加强资金收支的管理和监督，规范财务管理和会计行为，提高资金使用效益，建立公开、高效、廉洁、务实的财政管理运行机制，从组织形式上保证会计人员在不受企业行政和经济制约的条件下开展会计工作，充分发挥会计的理财监督作用，从而有助于解决会计信息的失真问题，提高会计信息在国民经济决策中的作用。
실행회계집중핵산가이가강자금수지적관리화감독，규범재무관리화회계행위，제고자금사용효익，건립공개、고효、렴길、무실적재정관리운행궤제，종조직형식상보증회계인원재불수기업행정화경제제약적조건하개전회계공작，충분발휘회계적리재감독작용，종이유조우해결회계신식적실진문제，제고회계신식재국민경제결책중적작용。
Implementation of centralized accounting enhances the management and supervision of revenue and expenditure, standardizes the funds management and accounting behavior, improves the efficiency in the use of funds, establishes an open, efficient, incorruptible, pragmatic financial management running mechanism, guarantees that accounting personnel launch accounting work without administrative and economic constraints from the organizational form, gives full play to the accounting financial supervision, which helps to solve the problem of distortion of accounting information, to improve the function of accounting information in national economy decision -making.