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随着我国市场经济体制的进一步完善和经济发展的全球化,企业的组织形式出现了集团化的特点,经营管理方式也日益多元化,跨行业、跨地区甚至跨国的企业集团大量涌现,这在客观上对整个集团的内部监管提出了较高要求。所以,对企业会计集中核算的相关问题进行讨论就显得很有必要了。一、企业进行会计集中核算的意义企业进行会计集中核算,具有重要意义,具体来说主要体现在以下几个方面:(一)会计集中核算能够实现资金的
With the further improvement of the market economy system in our country and the globalization of economic development, the organizational form of the enterprises has the characteristics of collectivization. The mode of operation and management has also been increasingly diversified. The emergence of a large number of enterprise groups across industries, regions and even multinationals Objectively speaking, the entire group’s internal regulation has put forward higher requirements. Therefore, it is necessary to discuss the relevant issues of accounting centralized accounting. First, the significance of accounting for centralized accounting Enterprises accounting for centralized accounting is of great significance, specifically, mainly reflected in the following aspects: (A) accounting centralized accounting can achieve financial