通过总分账户 实行企业集团资金集中管理

On Construction of Ledger and Subsidiary Ledger for Centralization Management of Corporation Capital

总分账户体系是指集团公司借助商业银行分账户的功能,以总分账户的方式,实现成员企业资金收付全部通过内部财务公司或结算中心结算平台集中办理。通过总分账户体系,搭建了层次清晰的资金结算账户体系,为资金收支的安全、规范、高效运作提供了可靠保证。

The system of the ledger and subsidiary ledger is an effective way for the centralization management of corporaiion capital. By virtue of the system of ledger and subsidiary ledger, we can establish a distinct account system of capital settlement, providing the guarantee for a safe and effective operation of the income and expense of capital.