集团型企业多账簿会计核算系统

Multi-book Accounting System for Group Companies

在传统会计核算系统中,会计的主体是单一的,会计的货币计量单位是单一的,会计记账与会计报告所遵循的会计准则与制度也是单一的,因此账簿是单一的。但是,随着企业规模的扩大、经营活动的多样化及内部管理水平的提高,单一账簿会计核算体系已远远不能满足企业核算、报告及内部管理的需求。那么,如何设计满足多行业、海外上市的集团企业核算、报告及内部管理需求的多账簿核算系统,是本文讨论的核心问题。

In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single. However, with the enlargement of enterprises in scale, with the diversification of business activities and with the improvement in the internal management, the single-book accounting system is far from good for accounting, reporting and internal management. The core problem discussed in this paper is how to design a multi-book accounting system to satisfy the requirements of accounting, reporting and internal management in group companies of various industries listed abroad.