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随着国际市场迅速的发展,企业之间的竞争也日趋激烈。在我国,企业集团的模式也向多元化、多地域化方向快速发展,现有的会计体系越来越不适应于企业集团的管理发展需要,越来越多的企业集团已实行企业集团资金集中管理。我国一些企业集团已经开始逐渐实施资金集中管理这种模式,并且在实践中逐步形成了适合自己的运作模式。
With the rapid development of the international market, the competition among enterprises is also getting fiercer. In our country, the mode of enterprise group also develops rapidly to the direction of diversification and multi-regionalization. The existing accounting system is more and more unsuited to the management and development needs of enterprise groups. More and more enterprise groups have concentrated the concentration of enterprise groups management. Some Chinese conglomerates have begun to gradually implement this mode of centralized fund management and have gradually formed their own mode of operation in practice.