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目前大部分企业财务管理的方向是由记账会计向管理会计转换,而部分企业已经超前的由管理会计向经营会计的方向发展,经营会计的一个核心理念就是财务部门需要通过专业化的管理为企业创造效益,而资金的集中管理对于财务部门可谓是一条低风险高收益的经营创收途径,本文旨在通过分析集团企业资金集中管理的现状,建立合理的资金集中管理体系,减少资金占压成本,增加集中管理资金的时间价值。
At present, most of the corporate financial management direction from accounting accounting to management accounting conversion, and some companies have been advanced by the management accounting to the direction of business accounting, accounting, a core philosophy is that the financial sector needs through professional management of Enterprises to create efficiency, and centralized management of funds for the financial sector can be described as a low-risk high-yield business revenue-making approach. This paper aims to analyze the status quo centralized management of corporate funds, the establishment of a reasonable centralized management of funds to reduce the cost of capital accounted for , Increasing the time value of centrally managed funds.