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随着市场经济的不断发展和经济体制的不断改革,集团公司逐渐成为我国企业发展的主要形式,并逐渐成为促进经济发展的重要力量。但是,随着集团公司的规模逐渐扩大,如果仍旧使用传统的财务管理模式,就使得公司的资金较为分散,会计与财务管理工作已经不能满足集团公司的发展需求。因此,有必要在集团公司的财务管理中实施集中核算,从而促进集团公司财务管理工作的质量与效率的提升。
With the continuous development of market economy and continuous reform of the economic system, the Group Company has gradually become the main form of enterprise development in our country and has gradually become an important force for promoting economic development. However, with the gradual expansion of the group company, if the traditional financial management mode is still used, the company’s capital will be dispersed and the accounting and financial management can no longer satisfy the development needs of the group company. Therefore, it is necessary to implement centralized accounting in the financial management of the group company so as to promote the quality and efficiency of the financial management of the group company.