分公司作为承担特定生产经营任务的经济组织,必然含有相对独立的利益诉求,这种利益诉求便能激励管理层实施隐藏关键会计信息的行为。这就意味着,根据传统解决方案并无法完全应对诸多挑战。具体而言,本文分别在会计核算主体、会计核算手段等两个方面进行了挑战分析。通过针对挑战的现状反思,对策可从:深化对当前挑战的认识、适度对分公司实施授权、优化创新会计核算手段等三个方面来构建。 As an economic organization that undertakes certain tasks of production and operation, branch companies inevitably contain relatively independent interest demands. Such interest demands can inspire management to implement concealment of key accounting information. This means that the traditional solutions do not fully address many challenges. Specifically, this article has carried on the challenge analysis in two aspects of the main body of accounting, accounting means and so on. Through the reflection on the current situation of the challenge, the countermeasure can be constructed from the following three aspects: deepening understanding of the current challenge, exercising proper authorization of the branch office and optimizing and innovating the accounting means.