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上个世纪末至本世纪初,随着科学技术的发展,计算机代替手工记账,一个普通的财务软件就可以实现在一个核算平台下,用一个银行账户、一个账套,生成多个单位(部门或代管机构)的会计凭证和报表,完成同一个法人单位所属多个直属子企业(部门或代管机构)的会计核算工作。这大大节约了人力资源成本,提高了子企业的资金集中度和风险管控水平;同时,利用会计人员集中办公的体制机制优势,使各项费用开支渠道、使用标
From the end of the last century to the beginning of this century, with the development of science and technology, computers instead of manual accounting, a common financial software can be achieved in a single accounting platform, using a bank account, a set of books to generate multiple units (departments Or the escrow agent) and complete the accounting work of multiple directly-affiliated subsidiaries (departments or escrow agencies) owned by the same legal entity. This greatly saves the cost of human resources and enhances the fund concentration and risk control of subsidiaries. At the same time, it takes advantage of institutional mechanisms in which accountants work in centralized offices to make various expenditure channels and standards