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在集团企业年终决算中,往往集团内单位之间的往来对账既是财务决算的重点又是决算的难点。年终对账不但牵扯各企业很大一部分精力,而且往往占用很多本来就很紧张的财务决算时间。在此情况下,本文结合笔者在大型企业集团工作的经验,在分析企业内部往来对账业务性质的基础上,就提高对账效果提出一点可行性建议。
In the year-end accounts of the group enterprise, the reconciliation between the units in the group is often the focus of the financial statements and the difficulty of final accounts. The year-end reconciliation not only involves a large part of the energy of all enterprises, and often occupy a lot of already very tight financial settlement time. Under this circumstance, based on the author’s experience of working in large enterprise groups, based on the analysis of the nature of reconciliation business between enterprises, this paper puts forward some feasible suggestions to improve the reconciliation effect.