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改革开放的深入和经济全球化的加速,促使企业的运营模式和组织结构转型升级。集团企业又不同于一般的企业形式,其财务控制模式更应该实现所有要素的协调配合,必须推行集中核算管理制的财务控制模式。本文对集团企业分散制财务控制存在的问题做出分析,阐述了集中核算的财务控制对其意义,提出了具体的集中核算管理措施,希望能帮助相关企业走出困境,实现可持续发展。
The deepening of reform and opening up and the acceleration of economic globalization have prompted the transformation and upgrading of the operation mode and organizational structure of enterprises. Group companies are different from the general form of the enterprise, the financial control mode should achieve the coordination of all elements, we must implement centralized accounting management of the financial control model. This paper analyzes the problems existing in the decentralized financial control of the group enterprises, elaborates the significance of the financial control of the centralized accounting, and puts forward the concrete measures of centralized accounting management, hoping to help the related enterprises to get out of the difficult position and realize the sustainable development.