论文部分内容阅读
我国当前的市场经济中有很多中小企业以这样的一种组织形式存在:一个法人,内部又分为多个分机构的形式。这类企业的财务管理面临着双重困境:一方面是及时、准确、多维分析的信息要求;另一方面又面临着不同分支机构核算系统不同、版本各异的现实。如何在“诸侯割据”的局面中实现企业核算和财务报表的统一,成为困扰许多企业的难题。
In the current market economy in our country, there are many small and medium-sized enterprises that exist in such an organizational form that a legal person is internally divided into sub-agencies. The financial management of such enterprises faces double dilemma: on the one hand, the information requirements of timely, accurate and multidimensional analysis; on the other hand, they face the reality that different branches have different accounting systems and different versions. How to realize the unification of enterprise accounting and financial statements in the situation of “princes and separatists” has become a difficult problem for many enterprises.