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在中国市场经济制度日臻完善的今天,融会计服务和监督为一体财务集中核算制正在被越来越多的集团企业所采用,在企业财务管理中扮演着越来越重要的角色,也收到了良好的效果。德兴铜矿是江西铜业股份有限下属的主干矿山,是一个年产铜精矿量12万吨、黄金5.3吨、拥有固定资产56亿元、人员11000多人的中国最大的露天铜矿山,随着矿山做大做强,矿山财务会计核算模式也经历了从分散制、委派制、集中制不断探索阶段。本文将以江西铜业股份有限公司德兴铜矿(以下简称德兴铜矿)为例,介绍财务集中核算模式在该矿山的运用。
In today’s market economy system is perfect in China, financial accounting services and supervision as a whole Financial accounting system is being used by more and more group companies in the enterprise financial management plays an increasingly important role, also received good effect. Dexing Copper Mine is a subsidiary of Jiangxi Copper Co., Ltd. under the main mine, is an annual output of 120,000 tons of copper concentrates, 5.3 tons of gold, with 5.6 billion yuan in fixed assets, more than 11,000 people more than 11 people in China’s largest open-pit copper mine With the mine bigger and stronger, mining financial accounting mode has also gone from decentralized, delegated system, centralized exploration phase. In this paper, Dexing Copper Mine (hereinafter referred to as Dexing Copper Mine) of Jiangxi Copper Co., Ltd. will be taken as an example to introduce the application of financial centralized accounting mode in this mine.