当今企业在新形势下重新整合后,跨地域、集团化情况众多,如何做到集团财务信息的准确性、真实性与及时性成为实务工作者和学者们共同关注的问题。本文结合企业实际案例,意图建立一个高弹性的,能在集中控制和分散管理之间迅速转换的集团企业财务核算体系。 Nowadays, after enterprises are reintegrated in the new situation, there are a lot of situations across regions and groups. How to make the accuracy, authenticity and timeliness of the group’s financial information become the common concerns of practitioners and scholars? In this paper, the actual case of enterprises, with the intent to establish a highly flexible, centralized control and decentralized management between the rapid conversion of corporate financial accounting system.