尽管集约化式的会计核算模式存在着诸多优势，但是由于制度不可能具有完美性

Although the intensive accounting model has many advantages, because the system cannot be perfect, it also has certain defects. For example, if the accounting responsibility is not clear, causing problems between the headquarters and each branch company in accounting, they will avoid each other; the daily supervision of accounting and unit business are out of line to a certain extent; the content of intensive accounting is incomplete and irregular, etc. It must be avoided as much as possible through system construction and communication and coordination during the implementation process.

Although the intensive accounting model has many advantages, but because the system can not be perfect, it also has some defects. If the subject of accounting responsibility is not clear, leading to problems in accounting between headquarters and various molecular companies, the daily supervision of accounting and unit business to a certain extent out of touch, intensive accounting content is incomplete and irregular, etc., must be in the implementation process through system construction and communication and coordination to avoid as far as possible.

Although the intensive accounting model has many advantages, it also has some defects because the system can not be perfect. For example, if the main body of accounting responsibility is not clear, leading to problems in accounting between the headquarters and various subsidiary companies, they should shirk from each other; the daily supervision of accounting and unit business are divorced to a certain extent; the content of intensive accounting is incomplete and nonstandard, which must be avoided as far as possible through system construction and communication and coordination in the implementation process.<br>