摘要
企业是利益相关者的结合体 ,正确处理内部利益关系 ,是集团公司理财的主要问题 .企业必须加强会计创新 ,将各方面会计行为体系化 ,强化会计控制 .
An enterprise is a complex body relating with benefit gainers.It is a major problem of financial management for a holding groups to better deal with benefits among its internal various organizations(departments).The enterprise should strengthen accountancy creation,control of accountancy and systemize accountancy of various aspects.