| 关于完善会计集中核算的思考 |
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| 引用本文： | 吕玉叶,陈芳.关于完善会计集中核算的思考[J].科学之友,2011(23). |
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| 作者姓名： | 吕玉叶 陈芳 |
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| 作者单位： | 太原科伟科技创业投资管理有限公司;太原市电子研究设计院; |
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| 摘 要： | 文章着重于促进核算中心与核算单位形成齐抓共管、整体联动的工作态势,就双方职责的界定,双方相互协调、配合、监督关系的处理作了详细论述,提出了应建立原始凭证处理规范建议书和审核拒付理由书,希望会对核算中心的实际工作有所帮助。
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| 关 键 词： | 完善 会计 集中核算 |
Thinking about improving the centralized accounting |
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| Lv Yuye,Chen Fang.Thinking about improving the centralized accounting[J].Friend of Science Amateurs,2011(23). |
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| Authors: | Lv Yuye Chen Fang |
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| Institution: | Lv Yuye1,Chen Fang2 |
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| Abstract: | This paper focuses on the promotion of cost centers and accounting units form a joint,coordinated the work of the whole situation.Detailed discussion of both the definition of responsibilities,mutual coordination,cooperation,monitoring the relationship between processing.Proposeon original certificate handling specification proposals and reasons for non-payment of the book review.Hope that the actual work will cost centerhelp. |
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| Keywords: | sound accounting centralized accounting |
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