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随着我国重大财税改革的持续推进,财务核算体系日益与国际接轨,强化内部财务管理逐渐成为企业管理工作的核心。而财会分离作为消除会计人员身份双重性、规范财会行为的有效改革措施,其关系及利弊探讨对提升会计信息质量及财务管理水平具有现实意义。为此,本文基于集团公司财务管理与会计核算的区别与联系,在总结与分析二者分离利弊的基础上,着重提出分离后的优化策略及发展方向。期望本文的结论为健全企业集团财务制度有所启示。
With the continuous promotion of major fiscal and taxation reforms in our country, the financial accounting system is increasingly in line with international standards and strengthening internal financial management has gradually become the core of enterprise management. However, the separation of finance and accounting as an effective reform measure to eliminate the duality of accountants’ identity and standardize the accounting practices has its own significance in improving the quality of accounting information and financial management. Therefore, based on the difference and connection between financial management and accounting in group companies, this article focuses on the separation strategy and development direction after summarizing and analyzing the advantages and disadvantages of both. The expectation of this paper is some enlightenment for perfecting the financial system of enterprise group.