工业企业会计集中核算模式问题研究

The Issue of Centralized Accounting Model on Industrial Enterprises

工业企业会计管理工作关系到企业的发展,当前的会计核算模式已经无法适应工业企业发展的需要,需要建立会计集中核算制度,提高工业企业会计管理水平,促使工业企业降低生产经营成本。工业企业的资金利用问题关系到企业的可持续发展,资金利用率是会计工作的重要内容,工业企业需要实现从资金会计核算向会计监督管理方向转变,从根本上提升企业的会计管理水平。

Management of industrial enterprises in accounting related to the business development,the current accounting model has been unable to adapt to the needs of industrial enterprises,the need for centralized accounting system,improve fiscal management of industrial enterprises,to promote the production of industrial enterprises to reduce operating costs. Utilization of the funds of industrial enterprises related to the sustainable development of enterprises,capital utilization rate is an important part of accounting,industrial companies need to achieve from the funds management accounting supervision accounting to the direction of change,fundamentally enhance the accounting management.