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经济全球化的形成,为我国企业带来了巨大的发展空间与发展动力,同时也带来了巨大的挑战与压力。为适应这激烈的市场竞争环境,我国的市场经济体制不断深化改革,为我国企业财务管理体制改革创造了契机,由此我国的许多企业引进了财务集中核算制度,使我国企业的资金使用效率和财务信息的质量获得显著提高,为企业发展奠定坚实的基础。可见,在企业中推行财务集中核算具有重要的现实意义。本文首先阐述了财务集中核算的内涵及意义,分析了财务集中核算优缺点,进一步就如何实现在企业财务集中核算做了探讨,提出了一些建议。
The formation of economic globalization has brought tremendous space for development and motivation for the development of our country’s enterprises. At the same time, it has also brought tremendous challenges and pressures. In order to adapt to this fierce market competitive environment, China’s market economy system has been continuously deepened to reform, creating an opportunity for the reform of the financial management system of enterprises in our country. As a result, many enterprises in our country have introduced the centralized financial accounting system so that the capital utilization efficiency and The quality of financial information has been significantly improved, laying a solid foundation for the development of enterprises. Can be seen in the implementation of centralized financial accounting has an important practical significance. This article firstly elaborates the connotation and significance of financial centralized accounting, analyzes the advantages and disadvantages of centralized financial accounting, further discusses how to realize centralized accounting in corporate finance, and puts forward some suggestions.