| 论现代集中财务在我国的实现模式 |
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| 引用本文： | 卢燕.论现代集中财务在我国的实现模式[J].广东商学院学报,2005(5):64-67. |
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| 作者姓名： | 卢燕 |
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| 作者单位： | 广东金融学院,会计系,广东,广州,510521 |
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| 基金项目： | 广东金融学院校科研和教改项目 |
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| 摘 要： | 基于网络的现代集中财务模式是一种新型的财务控制与会计组织形式,目前许多集团公司和政府机关都在摸索和实践中.现代集中财务在行政组织的实践模式主要有财会集中核算、国库集中支付、农村集体经济财务等;企业集团集中财务实践模式则主要包括资金的集中控制与结算、集中全面预算、决策集中支持等方式.
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| 关 键 词： | 财务管理 集中财务 网络技术 |
| 文章编号： | 1008-2506(2005)05-0064-04 |
| 收稿时间： | 04 12 2005 12:00AM |
| 修稿时间： | 2005年4月12日 |
The Realization Models of Modern Centralized Finance in China |
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| LU Yan.The Realization Models of Modern Centralized Finance in China[J].Journal of Guangdong Business College,2005(5):64-67. |
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| Authors: | LU Yan |
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| Institution: | Accounting Department, Guangdong University of Finance, Guangzhou 510521, China |
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| Abstract: | As a new style of finance control and accounting organization, the modem centralized finance based on network is implemented by many corporation groups and administrative units. In this paper, the fundamental centralized finance models of administrative units and corporation groups are studied. The practice models in corporation groups include fund centralized control and settlement, centralized overall budget, and centralized decision-making support and so on. |
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| Keywords: | financial management centralized finance network technology |
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