紧跟着社会的不断进步,企业的财务管理也紧跟时代潮流,不断优化财务集中模式,从而能够确保资金使用价值最大化,合理的对财务管理进行规范。然而,在企业不断发展的同时,财务集中核算在应用的过程中依旧存在一定的不足,进而不利于企业会计的优化。为此,企业要加大对财务改革的重视力度,制定有效的措施,不断完善财务集中核算,逐渐促使现代企业更加稳定发展。 Following the continuous progress of the society, the financial management of the enterprise keeps up with the trend of the times and continuously optimizes the mode of financial concentration so as to ensure the maximization of the value of capital utilization and reasonably regulate the financial management. However, in the continuous development of enterprises, financial centralized accounting still has some shortcomings in the process of application, which is not conducive to the optimization of enterprise accounting. To this end, enterprises should increase their emphasis on financial reform, formulate effective measures to continuously improve the financial centralized accounting, and gradually promote the more stable development of modern enterprises.