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随着社会主义市场经济的建设,公路施工企业得到了快速发展。但是由于公路施工企业财务管理的复杂性,企业迫切需要一种新型财务管理模式来提高工作效率,“会计核算中心”应运而生。本文通过对公路施工企业财务管理现状进行阐述,介绍了建立“会计核算中心”的意义,有利于加强企业的财务监督和成本预算的管理,进一步规范会计基础工作。在此基础上,提出了构建“会计核算中心”的对策。企业要建立完善的监督管理机制,通过使用现代信息技术,构建财务管理一体化平台,健全会计核算中心的内部控制制度,促进企业财务管理工作效率的提升。
With the construction of a socialist market economy, highway construction enterprises have enjoyed rapid growth. However, due to the complexity of financial management of highway construction enterprises, enterprises urgently need a new type of financial management mode to improve work efficiency, and “Accounting Center” came into being. This paper elaborates the present situation of financial management of highway construction enterprises, introduces the meaning of establishing “accounting center”, helps to strengthen the financial supervision and cost budget management of enterprises, and further standardizes the basic accounting work. On this basis, the countermeasures of constructing “accounting center” are put forward. Enterprises should establish a sound supervision and management mechanism, and establish an integrated financial management platform through the use of modern information technology, improve the internal control system of the accounting center, and promote the efficiency of the enterprise’s financial management.