试论经济新常态背景下企业财务会计集中核算的问题及解决措施

Discussion on the Problems of Centralized Accounting of Enterprise Financial Accounting Under the Background of the New Normal of Economy and the Solving Measures

论文首先对企业财务会计集中核算与经济新常态的概念进行概述,然后从规范企业资金管理工作、保障企业资金管理时效、减少企业财务管理成本方面分析企业财务会计集中核算的作用,再从忽视集中核算的作用、监督机制不健全、体系不完善、时效性低等方面分析经济新常态背景下企业财务会计集中核算的问题,最后提出强化企业对财务会计集中核算的认知、建立财务监督控制体系、完善财务会计集中核算监察机制等解决措施。

The paper firstly gives an overview of the concept of centralized accounting of enterprise financial accounting and the new normal of economy,then analyzes the role of centralized accounting of enterprise financial accounting from the aspects of standardizing the enterprise capital management work,guaranteeing the timeliness of enterprise capital management and reducing the cost of enterprise financial management.After that,the paper analyzes the problems of centralized accounting of enterprise financial accounting under the background of the new normal of economy from the aspects of neglecting the role of centralized accounting,unsound supervision mechanism,imperfect system,low timeliness and so on,and finally proposes solving measures such as strengthening enterprise's cognition of centralized accounting of financial accounting,establishing financial supervision and control system,improving monitoring mechanism of centralized accounting of financial accounting and so on.