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社会主义背景下开放型经济市场的逐步深化,为国内企业财务会计改革工作的开展带来良好机遇和契机,促使集中核算成为企业财务资金核算的关键模式。而集中核算不仅从源头上解决企业资金分散状况,还可对企业资金、财务管理予以全面监督,以此提升资金使用率与利用率,保证财务会计信息更具真实性。但在此过程中,企业财务会计集中核算仍面临各类问题,需要财务人员迫切解决。
The gradual deepening of the open-economy market under the background of socialism has brought good opportunities and opportunities for the development of domestic enterprises’ financial accounting reform and prompted centralized accounting to become the key mode of accounting for the financial capital of enterprises. The centralized accounting not only from the source to resolve the decentralization of corporate funds, but also on corporate funds, financial management to be fully supervised, in order to enhance the utilization and utilization of funds to ensure that financial accounting information more authenticity. However, during this process, centralized accounting of financial accounting of enterprises still faces various kinds of problems and needs urgent solution from financial officers.