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实行会计集中核算对于解决企业分布范围广、管理层次多等造成的会计信息失真、财务信息共享性差、关联交易核算不准确等问题有着重要作用。南方水泥在明确会计集中核算管理目标后稳步推进会计核算集中管理,运用财务业务一体化信息平台及财务共享影像系统,对成员企业会计核算、资金结算、银行账户、财务收支等实行集中管理。同时,南方水泥从财务组织架构、财务职责、财务人员管理等方面进行调整。这种新型会计管理模式融会计核算、会计监督与会计服务为一体,使南方水泥的集中管控取得明显成效。
The implementation of accounting centralized accounting for solving the wide range of business distribution, management level and other accounting information caused by distortion, financial information sharing is poor, related party transactions accounting inaccurate and other issues plays an important role. Southern Cement steadily promoted centralized management of accounting after clarifying the management objectives of centralized accounting accounting and implemented centralized management of accounting, capital settlement, bank accounts and financial revenues and expenditures of member enterprises by using the integrated financial information platform and financial sharing video system. At the same time, Southern Cement from the financial structure, financial responsibilities, financial personnel management and other aspects of adjustment. This new accounting management model incorporates accounting accounting, accounting supervision and accounting services into a single entity, which has achieved remarkable results in the centralized management and control of Southern Cement.