集团公司建设标准会计科目的探讨  

Discussion on the Construction of Standard Accounting Subjects in Group Companies

作　　者：张伟慧 ZHANG Wei-hui(Taicang Assets Management Groups Co.Ltd.,Suzhou 215400,China)

机构地区：[1]太仓市资产经营集团有限公司

出　　处：《中小企业管理与科技》2019年第35期123-123,125,共2页Management & Technology of SME

摘　　要：集团化公司的特点是经营范围广、财务核算数据庞杂,难以实现简明清晰的统一归口管理。集团公司需要将财务融入业务,站在一定高度规划和建设标准化的会计科目,充分利用信息化软件和技术,为集团管控战略目标的实现提供服务。论文对集团公司建设标准会计科目进行了探讨。The characteristics of group companies are wide business scope,complex financial accounting data,and difficult to achieve a concise and clear centralized management.The group companies need to integrate finance into business,plan and construct standardized accounting subjects at a certain height,make full use of informatization software and technology,and provide services for the realization of the group's management and control strategic objectives.This paper discusses the construction of standard accounting subjects in group companies.

关 键 词：多元化 精细化管理 信息质量 核算口径 可比性 业财融合 系统工程 

分 类 号：F234.4[经济管理—会计学]