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随着我国企业在经济全球化大环境下的发展逐渐深入,企业集团的跨国发展趋势也愈益明显,这意味着我国企业更多地倾向于集团化经营,组织结构呈现跨所有者、跨行业的特点。对于集团化经济模式而言,对财务会计工作进行集中管理能够有效地控制企业日常经营风险,加强财务监管并促进企业稳健长远的发展。在财务会计的集中管理中,作为基础地位的会计集中核算体系显得尤为重要。本文主要阐述了企业集团会计集中核算体系建设的主要模式,并总结了目前存在的主要问题,最后就这些问题给出了恰当的意见建议。
With the gradual deepening of the development of Chinese enterprises under the environment of economic globalization, the trend of cross-border development of enterprise groups is also increasingly obvious, which means that our enterprises tend to operate more collectivized and the organizational structure presents a cross-ownership and cross- Features. For the group economy mode, centralized management of financial and accounting work can effectively control the daily operation risk of the enterprise, strengthen the financial supervision and promote the steady and long-term development of the enterprise. In the centralized management of financial accounting, accounting as a basic position accounting system is particularly important. This article mainly elaborates the main mode of accounting centralized accounting system of enterprise group, and summarizes the main problems that exist at present, and finally gives the appropriate opinions and suggestions on these issues.