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企业集团的建立和规模的扩大 ,经营管理越来越集中。为切实有效地加强企业集团管理 ,激励子公司的积极性和创造性 ,共同形成集团合力。由此 ,本文从企业集团责任会计的特征出发 ,结合煤炭企业现行财务管理体制 ,多角度、多层次就如何建立企业集团责任会计框架 ,提出几点建议。
With the establishment of enterprise groups and the expansion of their scale, business management has become more concentrated. To effectively and effectively strengthen the management of enterprise groups and motivate the enthusiasm and creativity of subsidiaries, the joint efforts will be formed. Therefore, this article starts from the characteristics of corporate group responsibility accounting, combines the current financial management system of coal enterprises, and proposes several suggestions on how to establish a corporate group responsibility accounting framework from multiple angles and levels.