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企业集团投资兼并业务频繁,会计合并报表披露时效性和准确性要求高,是企业集团会计管理部门的重要工作。会计合并系统能够与众多系统建立起数据集成关系,可以逐步建立完善的标准体系;同时通过统一的标准体系,可以降低系统间进行数据接口开发的工作量,统一系统之间交流的语言,降低系统开发的复杂性。本文对中远集团建立并推广会计合并系统情况进行了研究,对企业集团会计合并系统架构及应用进行了分析,并对在实践中应注意的相关问题进行了重点分析。
Enterprise group mergers and acquisitions frequent business, consolidated accounting statements disclosure requirements of timeliness and accuracy, is an important task of enterprise accounting management department. Accounting consolidation system with many systems to establish data integration, and gradually establish a sound standard system; at the same time through a unified standard system, you can reduce the amount of work between the system for data interface development, unified systems to exchange language, reduce system The complexity of development. This paper studies the establishment and promotion of accounting consolidation system in COSCO Group, analyzes the system structure and application of accounting consolidation in enterprise groups, and analyzes the related problems that should be paid attention to in practice.