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本文提出企业集团财务报告管理的总体思路及目标,重点阐述企业集团的财务报告管理应采取集中管理模式,对会计核算、财务系统、报表审计进行集中统一管理;最后就企业集团财务报告管理的方法及手段,从制度管理、流程管理、信息化管理、组织协同四个方面进行了论述。
This paper puts forward the general idea and target of the financial report management of the enterprise group, and emphatically elaborates that the centralized management mode of the financial report management of the enterprise group should be adopted to centralize and manage the accounting, financial system and report audit. At last, And means, from the system management, process management, information management, organization and coordination of four aspects were discussed.