企业集团资金集中管理与内部核算研究

On the Funds Central Management and Inner Accounting of the Enterprise Group

企业集团根据自身特点选择资金管理模式,资金集中式管理虽然管理成本较高,但便于财务信息的集成与反馈、节约资金成本,具有明显的优越性,特别是现代计算机技术的发展和应用,为资金集中管理创造了条件。资金集中管理首先是建立在对集团资金活动进行内部核算的基础上,内部核算有别于外部核算,需要创立内部核算会计科目,借鉴《企业会计准则》的有关规定编制会计分录、进行账务处理,满足企业集团各项资金活动的核算需求。

Enterprise groups choose funds management mode according to their own characteristics, the management cost of funds central management is higher, but it is convenient for the integration and feedback of financial information, saving capital cost, and has obvious superiority. Especially the development and application of modern computer technology create conditions for funds central management. The funds central management is constructed on the basis of the internal funds accounting group of funds activities. Internal accounting is different from external accounting, it needs to create internal accounting accounts, reference the relevant regulations of Enterprises Accounting Standards to establish accounting entries, carry out accounting treatment to meet the demands of financing activities business accounting of enterprise groups.