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社会市场经济的日渐发展使得企业财务管理体系不断的进行改革,实现了会计集中核算发展趋势,企业资金实际利用率不断增加,企业的管理工作日渐规范。从目前企业财务会计管理工作来看,集中核算在实际的财务会计工作领域实际应用中仍然存在着非常多的问题,企业改革效果并不是非常理想。本文对企业财务会计中集中核算存在的问题作了分析,提出了更加有效的集中核算解决对策,为提升企业财务会计中集中核算工作效率打下良好基础。
The increasing development of the social market economy has led to the continuous reform of the financial management system of the enterprise, the trend of accounting centralized accounting has been realized, the actual utilization rate of corporate funds has been constantly increasing, and the management of enterprises has been gradually standardized. From the current enterprise financial accounting management point of view, centralized accounting in the actual field of practical application of financial accounting there are still many problems, the effect of enterprise reform is not very satisfactory. This paper analyzes the existing problems of centralized accounting in the financial accounting of enterprises and puts forward a more effective countermeasure of centralized accounting which lays a good foundation for enhancing the efficiency of centralized accounting in the financial accounting.