推行会计集中核算制度的驱动因素、挑战及对策  

Driving Factors,Challenges and Countermeasures of Implementing Centralized Accounting System

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作  者:童文良 TONG Wen-liang(Zhejiang Communications Service Co.,Ltd.,Hangzhou 310016,China)

机构地区:[1]浙江省通信产业服务有限公司,杭州310016

出  处:《中小企业管理与科技》2020年第31期86-88,共3页Management & Technology of SME

摘  要:就目前而言,经济活动不再局限于国内,各种贸易行为、投资营销等手段都已越国进行,使得世界经济紧密相连。在经济全球化背景下,资本流动催生价值衡量体系,企业面临着巨大的经济改革压力,尤其是会计方面,如会计准则、会计制度日益趋同,企业战略与财务战略的结合。在集中核算制度推行过程中常会出现不同程度的问题,这就需要企业对其进行及时解决。For the moment,economic activities are no longer limited to the domestic,various trade activities,investment marketing and other methods have been carried out across the country,which makes the world economy closely linked.Under the background of economic globalization,capital flow gives birth to value measurement system.Enterprises are facing great pressure of economic reform,especially in terms of accounting,such as the increasingly convergence of accounting standards and accounting system,and the combination of enterprise strategy and financial strategy.In the process of implementing the centralized accounting system,problems of different degrees will often appear,which requires enterprises to solve them in time.

关 键 词:集中核算 驱动 挑战 对策 

分 类 号:F275.2[经济管理—企业管理]

 

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