| 工业企业会计的集中核算模式 |
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| 引用本文： | 李宇. 工业企业会计的集中核算模式[J]. 上海市经济管理干部学院学报, 2012, 0(5): 38-41 |
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| 作者姓名： | 李宇 |
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| 作者单位： | 国投新集能源股份有限公司,安徽,232001 |
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| 摘 要： | 工业企业会计管理工作关系到企业的发展,当前的会计核算模式已经无法适应工业企业发展的需要。我们需要建立会计集中核算制度,提高工业企业会计管理水平,促使降低生产经营成本。涉及资金利用问题企业的可持续发展,资金利用率是会计工作的重要内容。工业企业需要实现从资金会计核算向会计监督管理转变,从根苯上提升会计管理水平。
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| 关 键 词： | 工业企业 会计 集中核算 |
Centralized Accounting Model on Industrial Enterprises |
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| LI Yu. Centralized Accounting Model on Industrial Enterprises[J]. Journal of Shanghai Economic Management College, 2012, 0(5): 38-41 |
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| Authors: | LI Yu |
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| Affiliation: | LI Yu (SDIC Xinji Energy Co.,Ltd.,Anhui 232001) |
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| Abstract: | Management of industrial enterprises in accounting related to the business development,the current accounting model is unable to adapt the needs of industrial enterprises.We need to estaldish the centralized accounting system,to improve the management level of industrial enterprises,to promote lower costs.Utilization of the funds of industrial enterprises related to the sustainable development.Capital utilization rate is an important part of accounting.Industrial companies need to achieve a transformation from accoumting of funds to accounting supervision and manangement.Fundamentally enhance the accounting management. |
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| Keywords: | industrial enterprises accounting centralized accounting |
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