论文部分内容阅读
近年来,随着我国社会主义市场经济改革的不断深化,大型企业集团在财务核算中存在的问题也逐渐凸显,管理模式落后、会计制度建立不够完善等问题日益成为关注的焦点,而诸上问题都在一定程度上制约了企业的进一步发展。为了提高财务核算工作的效率,实现企业效益的最大化,相关企业都对会计工作进行了一系列的改革和探索,以使企业集团的会计工作做到与时俱进。本文通过分析当下企业的普遍性财务管理现状,采用定性分析方法,对财务集中核算的应用问题进行研究。
In recent years, with the continuous deepening of the reform of the socialist market economy in our country, the problems existing in the financial accounting of large-scale enterprise groups have also gradually become prominent. Issues such as the backward management mode and the imperfect accounting system have increasingly become the focus of attention. To a certain extent, restrict the further development of the enterprise. In order to improve the efficiency of financial accounting and maximize the efficiency of enterprises, relevant enterprises carried out a series of reforms and explorations on accounting work in order to make the accounting work of enterprise groups keep pace with the times. This article analyzes the current status of the general financial management of enterprises, using qualitative analysis methods to study the application of financial centralized accounting.