摘要
随着经济的高质量发展,国有企业发展面临新的机遇与挑战。财务管理是国有企业综合管理中的重要组成部分,其水平在一定程度上影响着国有企业的管理质量。因此,国有企业应不断革新财务管理模式,加强对投资、筹资、运营等财务工作的综合管理。而会计集中核算有助于国有企业高效开展财务管理工作。基于此,概述了国有企业会计集中核算的定义和形式,针对现阶段国有企业会计集中核算下财务管理存在的问题进行分析,并提出了相应的优化策略。
With the high-quality development of the economy,the development of state-owned enterprises is facing new opportunities and challenges.Financial management is an important part of the comprehensive management of state-owned enterprises,and its level affects the management quality of state-owned enterprises to a certain extent.Therefore,state-owned enterprises should constantly innovate their financial management models and strengthen their comprehensive management of investment,fund-raising,operation,and other financial work.Centralized accounting helps state-owned enterprises to carry out financial management efficiently.Based on this,this paper summarizes the definition and form of centralized accounting of stateowned enterprises,analyzes the problems existing in financial management under centralized accounting of state-owned enterprises at this stage,and puts forward corresponding optimization strategies.
作者
赵瑞雪
ZHAO Rui-xue(Linyi Dongcheng Construction Investment Group Co.,Ltd)
出处
《当代会计》
2023年第22期61-63,共3页
Contemporary Accounting
关键词
财务管理
会计集中核算
国有企业
financial management
centralized accounting
state-owned enterprises
