关于全面预算管理体制下集团级企业会计基础工作的探讨

Exploration on group enterprise accounting basis work under the comprehensive budget management system

文章分析了集团级企业在会计核算和财务管理工作中,在会计基础执行上存在不足的主要原因及表现形式,提出了转变财务管理理念,引入"资产负债表"观;精确成本管理,深入推进"作业成本法";加大财务集中管控范围,加强内部控制,防范财务风险等应对措施。

This paper analyzes the main reasons and forms of the inadequacy on the implementation of accounting basis in the accounting and financial management work in group enterprises. It puts forward such countermeasures as changing the financial management idea, introducing the ＂balance sheet＂ view, the cost management accuracy, advancing the ＂homework cost method＂; increasing financial centralized control, strengthening internal control and guarding against financial risks.