如何在大型集团公司建立高效的会计信息系统,是一个值得深入研究的问题,尤其在多行业、跨地域、历史悠久、规模巨大的集团公司,更需要专门策划,做好战略战术部署,才能节约开发成本,提高系统效率。(一)多行业的集团公司如何建设会计信息系统从会计角度看,不同行业的公司,核算规则不同,成本管理方式不同,内部控制重点不同,盈利模式、考核要点更是不同。集团公司为统一管理起见,应将其纳入同一会计系统,但若不考虑其行业特色,则会造成管理不善,甚至降低管理效率。例如,地产公司的开发成本是特色科目,餐饮公司的存货有严格的质保期,软件公司的在研产品只有内行才能看出完工量。对于这样的情况,集团公司应建立统一的会计系统平台,而不是采用一 How to establish an efficient accounting information system in a large group company is a problem that deserves further study. Especially in multi-industry, trans-regional, long-established and large-scale group companies, it requires more specialized planning and strategic and tactical deployment in order to save Develop costs and improve system efficiency. (1) How to Construct Accounting Information System for Multi-Industry Group Companies From an accounting point of view, companies in different industries have different accounting rules, different cost management methods, different internal control points, different profit models and different assessment points. For the sake of unified management, a group company should incorporate it into the same accounting system. However, if it does not consider the characteristics of its industry, it will result in poor management and even reduce management efficiency. For example, the cost of development of real estate companies is a special subject, catering company’s inventory has a strict warranty period, the software company’s research products only work to see the completion of the volume. For such a situation, the group company should establish a unified accounting system platform, instead of using a