摘要
会计集中核算在规范会计行为,从源头上治理腐败等方面发挥了积极作用,但由于会计核算人员的"知情权"降低,在一定程度上加大了会计核算的难度,降低了会计核算的真实性,也容易造成国有资产流失。
Centralized accounting has played an active role in standardizing the accounting behavior, and tackling corruption from the source. However, due to reducing accounting staff＇s ＂fight to know＂, the authenticity of accounting reduces and the difficulty of accounting increase, which easily lead to loss of state assets.
出处
《延安大学学报（社会科学版）》
2009年第4期60-62,共3页
Journal of Yan'an University (Social Sciences Edition)
关键词
会计
集中核算
弊端
accountant
centralization
measures
