上市公司一直是我国现代企业制度的“先行者”。近年来越来越多的国有集团型企业寻求上市。要改善公司治理结构、达到上市要求,一个设计科学、运转有效的财务会计管理体系是不可或缺的重要组成部分。本文结合笔者工作实践,对整体上市的港口集团型企业所涉及的财会管理问题进行探讨。 Listed companies have always been the “forerunner” of China’s modern enterprise system. In recent years, more and more state-owned group enterprises are seeking listing. To improve the corporate governance structure, to meet the listing requirements, a scientific design and effective management system of financial accounting is an indispensable and important part. In this paper, the author’s work practices, the overall listing of the port group business involved in the issue of accounting management.