摘要
随着我国经济形势的发展,各企事业单位外部竞争环境及内部治理环境发生了巨大的变化,作为企业管理中重要一环的财务管理也必然发生相应的变革。目前,许多企事业单位都顺应这种变革实行了会计集中核算。在实施过程中,会计集中核算在规范会计核算行为、规范会计基础工作、提高会计信息质量、提高资金使用效益、促进会计队伍建设等方面都发挥了积极作用,但也出现了一些问题。将就其实施过程中出现的问题展开分析并提出应对措施。
With the development of China economy, great changes have taken place both in the internal governance and external competitive environments around every institutional organization, and the financial management would inevitably undergo relevant changes. Currently, concentrated accounting system is practiced in many institutional organizations and enterprises. In practices, the concentrated accounting system has played a positive role in standardizing accountant＇s accounting behaviors and basic accounting tasks, improved accounting information quality and investment efficiency and effectiveness, and strengthened accountants team construction. However, there exist problems in the practice of the concentrated accounting system. This article analyzes such problems and proposes countermeasures to cope with these problems.
出处
《石家庄经济学院学报》
2009年第2期77-80,共4页
Journal of Shijiazhuang University of Economics
关键词
会计集中核算
问题
应对措施
企业集团
concentrated accounting
problem
countermeasure
enterprise group
