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目前,企业集团财务会计核算模式大致有以下四种: 一、资金统一管理,集中核算。这种模式固定资金、流动资金和专用基金都统一管理,在一个银行开户,各企业执行统一的会计制度,统一管理和核算,统负盈亏。这种模式虽符合“四统一”的要求,但不同所有制企业统一执行一个会计制度,调整工作量大,平时核算工作量也大,要相应增加财会人员。
At present, the financial accounting mode of an enterprise group generally has the following four types: I. Uniform management of funds and centralized accounting. This model of fixed capital, liquid funds and special funds are unified management, in a bank account, the implementation of a unified accounting system of enterprises, unified management and accounting, all negative profits and losses. Although this model meets the requirements of “four unities,” different enterprises with different ownership systems implement an accounting system in a unified way, and the workload of adjustment is large. The workload of accounting is also large at large and the number of accounting personnel should be increased correspondingly.