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财务集中核算能够高度集中企业资金,加强监督企业资金的收支,对财务会计行为起到规范作用,更加可以杜绝徇私舞弊现象的出现,让现代企业进入一个高效,公开,廉洁的时代。因此,财务集中核算的建立在大型企业中已成为一个趋势。本文通过分析现代企业的管理难题,财务集中管理的内容,财务集中管理的必要性,实施财务集中管理的原则。在此基础上探讨了财务集中核算在现代企业中的意义和作用。
Centralized financial accounting can be a high concentration of corporate funds, strengthen supervision of corporate income and expenditure, the financial accounting practices play a regulatory role, more can eliminate the phenomenon of favoritism and fraud, so that modern enterprises into an efficient, open and clean era. Therefore, the establishment of financial centralization has become a trend in large enterprises. This article through the analysis of the modern enterprise management problems, the contents of the financial management, financial management, the necessity of centralized management of financial implementation of the principle. On this basis, it explores the significance and function of financial centralized accounting in modern enterprises.