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本文以总部、大区管理中心、分公司和经营部的企业组织结构模式对网络环境下会计集中核算与财务集中控制模式进行探讨。一、网络环境下总部、大区管理中心、分公司会计集中核算与财务集中控制模式的探讨在此情形下,总部的各部门、大区管理中心和分公司组成了一个会计核算的主体,因此,从会计核算上,对它们发生业务的核算,相当于对这个主体中的一个“部门”的核算。从财务控制的角度看,对一个主体中各“部门”财务控制,侧重点是对整个业务发生“过程”的控制。而总部各部门、各大区管理中心和分公司都是费用中心,所以,会计核算主要就
This article discusses the centralized accounting and centralized financial control mode under the network environment based on the corporate organizational structure model of headquarters, regional management center, branches and operation department. First, the network environment headquarters, regional management centers, branch offices centralized accounting accounting and financial control mode discussion In this case, the headquarters of the departments, regional management centers and branches formed a subject of accounting, therefore From the accounting, accounting for their business, the equivalent of a “department” of the main accounting. From a financial control perspective, the focus on financial control in each “department” of an entity is the control over the “process” of the entire business. The headquarters of various departments, all major regional management centers and branch offices are fee centers, therefore, accounting mainly