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港口企业,特别是沿海大港, 本身就是大型联合企业,其组织 形式接近“集团”模式,因此,体制 改革后的港口企业组建集团,实 行集团经营是有条件的,也是有 利于港口企业不断发展的。那么, 在集团公司模式下,其内部财务 管理体制又应该如何构建呢? 1.基本构想 集团公司设置财会部门,全 面负责整个集团的财务管理,会 计核算的指导,资金筹措与调度 和制度建设等方面的工作;各分 公司和子公司的财会部门,具体 负责本公司的财务管理和会计核 算等工作。实行统一的财务隶属 关系,集团内部的财会部门接受 集团公司财会部门的业务领导, 财会部门负责人实行“流动”或 “委派”制度。
The port enterprises, especially the coastal big ports, are themselves large conglomerates. Their organizational forms are close to the “group” mode. Therefore, after the system reform, the port enterprises that form the conglomerates and carry out the group operations are qualified and conducive to the continuous development of the port enterprises . So, in the group company mode, its internal financial management system should be how to build it? 1. The basic idea Group set up the accounting department, overall responsibility for the entire group financial management, accounting guidance, financing and scheduling and system construction The work of all branches and subsidiaries of the accounting department, in charge of the company’s financial management and accounting and other work. The implementation of a unified financial affiliation, the group’s internal accounting department to accept the group’s accounting department’s business leadership, accounting department heads implement “mobile” or “delegate” system.