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当今时代,企业集团化的趋势日益深化,随之,企业中的财务管理工作也呈现出明显的集中化管理的趋向。从国内外优秀企业的财务管理工作的先进经验中不难看出,在集中管控模式下开展相关的财务管理工作,能够有效优化相关财务管理工作的职能,有利于其相关财务工作的顺利展开,有利于强化对财务支出的管理,有利于规范相关的会计核算,有利于确保会计信息的准确性,有利于提高投放资金的使用效率,等等。总之,财务集中管控模式为财务管理的工作带来诸多益处,不过我们也应该看到在具体的实践之中,财务集中管控模式也存在着一些问题,突出表现在财务管理职能出现一些弱化的倾向。在此基础上,在财务集中管控模式下更好设置会计机构与职能的相关对策。以期能够对财务集中管控模式下设置会计机构与职能提供一些借鉴,促进企业相关财务管理工作的展开,进而推动企业的进一步发展。
In today’s era, the trend of enterprise grouping is deepening day by day. In the meantime, the financial management in the enterprise also shows a clear tendency of centralized management. It is not difficult to see from the advanced experience in the financial management of outstanding enterprises both at home and abroad that carrying out related financial management work in a centralized management and control mode can effectively optimize the functions of relevant financial management work and facilitate the smooth development of related financial work. Which will help to strengthen the management of financial expenditures, help regulate the related accounting, help to ensure the accuracy of accounting information, and help to improve the efficiency of using funds, and so on. In short, the centralized financial control and management model brings many benefits to the work of financial management, but we should also see that in the specific practice, there are some problems with the centralized financial control mode, which is highlighted by some weakening of the financial management function . On this basis, we should better set up relevant countermeasures of accounting institutions and functions under the centralized financial control mode. With a view to providing some reference to setting up accounting institutions and functions under the centralized financial control and management mode, we can promote the related financial management of enterprises and further promote the further development of the enterprises.