| 集团企业会计集中核算存在的问题与对策 |
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| 引用本文： | 周秋.集团企业会计集中核算存在的问题与对策[J].商业经济(哈尔滨),2007(6):80-81. |
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| 作者姓名： | 周秋 |
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| 作者单位： | 黑龙江宝泰隆煤化工(集团)有限公司 黑龙江七台河 |
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| 摘 要： | 集团企业的会计集中核算制是企业会计发展过程中产生的融会计服务与监管为一体的新型财务管理模式。集团企业实行会计集中核算,可有效降低集团成本费用,保证集团资金安全;实现资金的统一筹集和调配,提高资金的使用效率。完善集团企业会计集中核算,应完善集团内部会计监督体系,确保集中核算范围与目标的统一,加强集团内部审计监督职能,提高报账员的综合素质,营造会计集中核算的工作环境。
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| 关 键 词： | 集团企业 会计 集中核算制 |
| 文章编号： | 1009-6043（2007）06-0080-02 |
| 收稿时间： | 2007-04-09 |
| 修稿时间： | 2007-04-09 |
Problems and Countermeasures of Centralized Accounting in Group Enterprises |
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| ZHOU-Qiu.Problems and Countermeasures of Centralized Accounting in Group Enterprises[J].Business Economy,2007(6):80-81. |
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| Authors: | ZHOU-Qiu |
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| Abstract: | Centralized accounting in group enterprises is a new model of financial management combined accounting service with ac- counting supervision.Group enterprises,practicing centralized accounting,will effectively reduce cost and expense and guarantee secu- rity of funds,accordingly,increase fired utilization rate through raising and allotting funds together.Hence,to perfect centralized ac- counting in group enterprises is to improve supervisory system of its internal accounting so as to make sure that its scope and aim are in agreement.In addition,group enterprises should strengthen its supervisory function to internal audit,increase accountants' all-around quality,and create a suitable working condition for centralized accounting. |
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| Keywords: | group enterprises accounting centralized accounting |
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