| 对会计集中核算实践的探讨 |
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| 引用本文： | 范惠群. 对会计集中核算实践的探讨[J]. 徐州建筑职业技术学院学报, 2005, 5(2): 45-48 |
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| 作者姓名： | 范惠群 |
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| 作者单位： | 中国长航,南京长江油运公司,江苏,南京,210003 |
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| 摘 要： | 会计集中核算作为财政管理体制改革的重要内容，是对会计核算方式的重大变革，也是一种全新的理财模式．以南京长江油运公司会计核算体制改革为例，介绍会计集中核算的内容，分析其特点，阐述运作效果，讨论具体实施问题，并提出了相应的对策与建议。
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| 关 键 词： | 会计集中核算 会计监督 会计责任 |
| 文章编号： | 1009-8992(2005)02-0045-04 |
| 修稿时间： | 2005-05-04 |
Exploration of the Practice of Centralized Accounting System |
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| FAN Hui-qun. Exploration of the Practice of Centralized Accounting System[J]. Journal of XUZHOU Institute of Architectural Technology, 2005, 5(2): 45-48 |
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| Authors: | FAN Hui-qun |
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| Abstract: | The major content of the reform of financial management system, the centralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters. Taking the reform of the accounting system in Nanjing Tanker Corporation for example, the author briefly surveys the content, the characteristics and the operation effects of the centralized accouting system. A discussion is fallen into the concrete problems arising from the enforcement process, and put forth are some relevant countermeasures and suggestions. |
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| Keywords: | centralized accounting system accounting supervision accountability |
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