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当前,会计集中核算是当前用于加强资金收支活动的一种财务管理新模式,主要用于行政事业单位之中。近年来,随着我国企业的发展,尤其是企业集团规模的扩张,会计集中核算这一模式也逐渐被企业集团所应用。在该模式下,无论是会计信息的质量还是效率,均有显著提高。然而,由于该模式在企业集团中的具体应用时间尚短,依然有很多方面待完善与改进。基于此,本文围绕企业集团,针对会计集中核算展开议论与分析,希望能有助于我国企业集团财务管理的未来发展。
At present, accounting centralized accounting is a new financial management mode currently used to strengthen fund revenue and expenditure, which is mainly used in administrative institutions. In recent years, with the development of Chinese enterprises, especially the expansion of the scale of enterprise groups, accounting centralized accounting is also gradually being applied by enterprise groups. In this model, both the quality and efficiency of accounting information have significantly increased. However, there are still many aspects that need to be improved and improved due to the short time of application of this model in enterprise groups. Based on this, this article focuses on enterprise groups, focusing on accounting centralized accounting discussion and analysis, hoping to contribute to the future development of China’s enterprise group financial management.