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随着我国重工业发展突飞猛进,石化企业的规模经济、资金成本等特征也逐渐的受到关注。尤其是ERP系统的广泛运用,集团财务管理的外在环境正在发生巨大的变化,而传统的财务管理模式也越来越不适应集团在全球化经济下的发展。中石化企业的会计工作设计的环节众多,范围较宽,因此也加大了会计核算的难度,本文通过对中石化会计核算过程中出现的问题和薄弱环节的分析,结合ERP环境下集成化财务管理进行研究,分析了中石化企业在成本核算中的问题,并提出了可行性的针对中石化企业核算问题的策略,实现中石化更加稳定、快速的发展。
With the rapid development of heavy industry in our country, the characteristics of scale economy and cost of capital of petrochemical enterprises are gradually receiving more and more attention. In particular, the extensive use of ERP systems has led to dramatic changes in the external environment of the Group’s financial management. However, the traditional financial management model has also become increasingly unsuited to the Group’s development in a globalized economy. Sinopec’s accounting work has many aspects and a wide range of design tasks, so it also increases the difficulty of accounting. This paper analyzes the problems and weak links in Sinopec’s accounting and combines the integrated financial management in ERP environment Researched and analyzed the problems in Sinopec Corp.’s cost accounting, and put forward the feasible strategies for accounting problems in Sinopec Corp. to realize the more stable and rapid development of Sinopec Corp.