内蒙古霍林河露天煤业股份有限公司成立于2001年,露天煤业成立以后,为规范公司的财务行为,降低经营风险,公司推行了“统分联责,集中控制”的管控模式和“两级核算、三级管理”会计管理体系。该模式中,公司属于利润中心,所属基层单位分别为收入中心和成本中心。所谓统分联责是指统一资金管理,统一会计核算,统一税金申报交纳,统一固定资产管理;集中控制是指对“九项费用” Inner Mongolia Huolinhe Opencast Coal Industry Co., Ltd. was established in 2001, after the founding of the open coal industry, in order to standardize the company’s financial behavior and reduce operational risk, the company implemented the “unified responsibility, centralized control” and control mode “Two accounting, three management ” accounting management system. In this model, the company belongs to the profit center, and the affiliated grass-roots units are the income center and the cost center respectively. The so-called unification is the responsibility of unified management of funds, unified accounting, unified tax declaration to pay, unified fixed asset management; centralized control refers to the “nine expenses”