摘要
会计集中核算是会计委派制的基本形式之一,各地已逐步推开。它对国家审计带来了一定的影响。本文紧紧围绕会计集中核算与审计进行深入研究 ,指出了会计集中核算对审计的影响。并提出了对应措施。
Concentrative accounting system is one of the basic forms of accounting appointive system. It has been carried out gradually everywhere. It has made certain influence to the state audit. Rounding concertrative accounting and audit, the paper probes into this problem, points out the influence made by concentrative accounting to audit and puts forward the countermeasures.
出处
《审计与经济研究》
北大核心
2002年第6期30-33,共4页
Journal of Audit & Economics
关键词
会计集中核算
审计
影响
对策
concentrative accounting
audit
influence
countermeasure
