本文選題：會(huì)計(jì)集中核算制 + 農(nóng)村集體經(jīng)濟(jì)組織　； 參考：《農(nóng)業(yè)經(jīng)濟(jì)》2017年05期

【摘要】：會(huì)計(jì)集中核算制的實(shí)施是我國(guó)會(huì)計(jì)核算的一項(xiàng)重大改革,會(huì)計(jì)集中核算對(duì)于我國(guó)各類經(jīng)濟(jì)組織的財(cái)務(wù)管理工作帶來(lái)很大的影響,既有積極的方面,也有消極的方面,這也決定了在會(huì)計(jì)集中核算模式下對(duì)于經(jīng)濟(jì)組織內(nèi)部審計(jì)工作的開展也提出了新的要求,農(nóng)村集體經(jīng)濟(jì)組織作為一種相對(duì)較為特殊的經(jīng)濟(jì)組織形式,加強(qiáng)對(duì)會(huì)計(jì)集中核算下農(nóng)村集體經(jīng)濟(jì)組織的內(nèi)部控制及強(qiáng)化措施的研究有著重要的意義。
[Abstract]:The implementation of centralized accounting system is an important reform of accounting in our country. Centralized accounting has great influence on the financial management of all kinds of economic organizations in our country, which has both positive and negative aspects.This also determines the new requirements for the development of internal audit work in economic organizations under the mode of centralized accounting. As a relatively special form of economic organization, rural collective economic organizations,It is of great significance to strengthen the research on the internal control and strengthening measures of rural collective economic organizations under centralized accounting.
【作者單位】： 唐山工業(yè)職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F239.45;F321.32

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