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会计集中核算是集团企业财务管理的基本要求,也是现代复杂的宏观市场经济环境的要求、集团企业发展的需求,会计集中核算以促进集团企业赢得更多的经济效益和社会效益为根本的出发点和落脚点,以网络环境、信息技术为技术依托,在实现信息共享的基础上促进集团企业会计集中核算绩效的稳步提高。就目前情况来看,会计集中核算在执行过程中依旧存在一些问题和不足,所以本文就集团企业会计集中核算的模式、优缺点、问题及应对措施等内容进行了分析和研究。
Centralized Accounting Accounting is the basic requirement of the Group’s financial management. It is also the requirement of the modern and complicated macro-market economic environment. The demand of the development of the Group’s enterprises and the central accounting accounting promote the Group to win more economic and social benefits as the basic starting point. Based on the network environment and information technology as the technical support, the Company will promote the steady improvement of the centralized accounting performance of the Group’s enterprise accounting based on the information sharing. As far as the present situation is concerned, there are still some problems and deficiencies in the implementation of centralized accounting accounting. Therefore, this paper analyzes and studies the modes, advantages and disadvantages, problems and countermeasures of centralized accounting of enterprise groups.