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随着社会经济与信息技术的飞速发展,发电企业集团以往多层级管理模式无法满足集团发展的需要,应建立信息化、集约化的管理模式,对集团内各发电企业实行会计集中核算势在必行。因此,本文从发电企业集团会计集中核算模式的现状入手,总结及分析会计集中核算存在的问题,介绍当前实行会计集中核算的必要性,针对解决问题的策略进行探讨,希望能够为发电企业集团会计集中核算提供参考意见。
With the rapid development of social economy and information technology, the multi-level management model of power generation enterprise groups can not meet the needs of the development of the Group. Therefore, it is necessary to establish an information-intensive and intensive management mode and make sure that centralized accounting of various power generation enterprises in the group is imperative Row. Therefore, this paper starts with the status quo of accounting centralized accounting mode of power generation enterprise group, summarizes and analyzes the existing problems of accounting centralized accounting, introduces the necessity of implementing accounting centralized accounting, and discusses the strategies to solve the problems. Centralized accounting provide a reference.