饲料企业会计集中核算的现状及改进策略  

The current situation and improvement strategies of centralized accounting in feed enterprises

作　　者：樊红燕[1] FAN Hongyan(Henan Institute of Economics and Trade,Zhengzhou,Henan Province 450001,China)

机构地区：[1]河南经贸职业学院,河南郑州450001

出　　处：《中国饲料》2023年第24期133-136,共4页China Feed

摘　　要：面对激烈的市场竞争,饲料企业要想提高自身的经济效益,实现可持续发展,就要进一步深化会计管理机制改革,实行会计集中核算制度,以保障饲料企业的资金安全,提高饲料企业的会计工作效率,更好地实施会计监督职能。但从饲料企业会计集中核算的现状看还存在诸多问题,这些问题制约了会计工作的质量和效率,因此要加以分析,并提出针对性的改进策略,从而在饲料企业内部构建集会计核算、会计监督、资金管理以及信息服务于一体的会计管理体系。In the face of fierce market competition,in order to improve their economic efficiency and achieve sustainable development,feed enterprises need to further deepen the reform of accounting management mechanism,implement a centralized accounting system,ensure the financial safety of feed enterprises,improve the accounting work efficiency of feed enterprises,and better implement accounting supervision functions.However,from the current situation of centralized accounting in feed enterprises,there are still many problems that constrain the quality and efficiency of accounting work.Therefore,it is necessary to analyze and propose targeted improvement strategies to build an accounting management system that integrates accounting,accounting supervision,fund management,and information services within feed enterprises.

关 键 词：饲料企业 会计集中核算 会计监督 现状 改进策略 

分 类 号：F3[经济管理—产业经济]