| 关于财务集中管理问题探讨 |
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| 引用本文： | 张春梅.关于财务集中管理问题探讨[J].江汉石油职工大学学报,2005,18(1):58-59,62. |
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| 作者姓名： | 张春梅 |
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| 作者单位： | 江汉石油管理局物探处,湖北,潜江,433100 |
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| 摘 要： | 财务管理是企业管理工作的重中之重。企业集团在充分利用财务集中管理优势时,既要注重加强资金结算、会计核算、全面预算的集中管理体系基础工作的建立,又要注重解决财务集中管理在实际操作中存在的问题与不足,即要完善预算管理、改进资金管理和实现财务会计向管理会计转变等。
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| 关 键 词： | 企业集团 财务集中管理体系 预算管理体系 资金流 内部控制制度 |
| 文章编号： | 1009-301X(2005)01-0058-(02) |
| 修稿时间： | 2004年10月11 |
On financial centralized management |
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| Zhang Chunmei.On financial centralized management[J].Journal of Jianghan Petroleum University of Staff and Workers,2005,18(1):58-59,62. |
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| Authors: | Zhang Chunmei |
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| Abstract: | Financial management is the key of the business management.When taking full advantages of financial centralized mangement,enterprise group should not only emphasize strengthening the basic work of the centralized management system,such as reinforcing capital settlement,accounting check and overall budget,but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management,that is,to perfect budget management,improve capital management,and realize the change from financial accountant to management accountant,etc. |
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| Keywords: | enterprise group financial centralized management system budget management system capital flowing internal control system |
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