摘要
基于网络的现代集中财务模式是一种新型的财务控制与会计组织形式,目前许多集团公司和政府机关都在摸索和实践中。现代集中财务在行政组织的实践模式主要有财会集中核算、国库集中支付、农村集体经济财务等;企业集团集中财务实践模式则主要包括资金的集中控制与结算、集中全面预算、决策集中支持等方式。
As a new style of finance control and accounting organization, the modem centralized finance based on network is implemented by many corporation groups and administrative units. In this paper, the fundamental centralized finance models of administrative units and corporation groups are studied. The practice models in corporation groups include fund centralized control and settlement, centralized overall budget, and centralized decision-making support and so on.
出处
《广东商学院学报》
2005年第5期64-67,共4页
Journal of Guangdong University of Business Studies
基金
广东金融学院2004年度院级课题(04XJ19)
关键词
财务管理
集中财务
网络技术
financial management
centralized finance
network technology
