大型饲料企业推行会计集中核算的利弊分析及应对策略  

Advantages and disadvantages of implementing centralized accounting in large feed enterprises and countermeasures

作　　者：傅懿兵[1] FU Yibing(Yantai Vocational College,Yantai,Shandong Province 264670,China)

机构地区：[1]烟台职业学院,山东烟台264670

出　　处：《中国饲料》2023年第20期125-128,共4页China Feed

摘　　要：财务管理属于大型饲料企业组织财务活动和处理财务关系的一项基础性工作,其中会计集中核算因具备诸多优势,所以得以广泛应用,从而给大型饲料企业的财务管理注入新的活力。为便于论述,文章从大型饲料企业推行会计集中核算的基本做法出发,分析会计集中核算的利弊,并针对存在的问题提出应对策略,以期强化会计集中核算工作的核算职能和监督职能,有效提高会计信息质量,确保大型饲料企业各项经济业务活动的有序开展。Financial management is a basic work for large feed enterprises to organize financial activities and deal with financial relations,in which centralized accounting has many advantages,so it can be popularized and applied,thus injecting new vitality into the financial management of large feed enterprises.In order to facilitate the discussion,this paper starts from the basic practice of implementing centralized accounting in large feed enterprises,analyzes the advantages and disadvantages of centralized accounting,and puts forward countermeasures against the existing problems,in order to strengthen the accounting function and supervision function of centralized accounting,effectively improve the quality of accounting information,and ensure the orderly development of various economic business activities in large feed enterprises.

关 键 词：大型饲料企业 会计集中核算 财务预算 会计信息 

分 类 号：F3[经济管理—产业经济]