论文部分内容阅读
随着社会经济的空前发展,地区间、行业间竞争日益激烈,在激烈的市场竞争面前,铁路辅业企业只有不断发展壮大自身经济实力,利用行业特点,集中地区资源优势打造产业品牌,提高企业竞争能力,才有可能在激烈的市场竞争中生存发展,立于不败之地。本文通过对辅业企业财务集中管理的全过程进行阐述,重点从对统一财务集中管理认识、财务集中管理过程、财务数据集中等方面进行总结分析以及财务集中管理实施后后续管理过程中与新会计准则衔接、与全面预算管理相结合、实行财务综合分析,发挥会计监督职能,提高辅业企业核心竞争力。
With the unprecedented social and economic development, the competition among regions and industries is getting fiercer. In the face of fierce market competition, railway auxiliary enterprises only continue to develop and expand their own economic strength, make use of the characteristics of the industry and concentrate on regional resource advantages to build industrial brands and improve enterprises Competitiveness, it is possible in the fierce competition in the market of survival and development, invincible. This article elaborates the whole process of financial centralized management of auxiliary enterprises, focusing on the summary analysis of the understanding of centralized financial management, the centralized financial management process, the centralized financial data, and the follow-up management after the implementation of centralized financial management, Standards convergence, combined with the overall budget management, the implementation of a comprehensive financial analysis, the accounting supervision function to enhance the core competitiveness of auxiliary enterprises.