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1、Centralized accounting of Enterprise Group Abstract With the deepening of SOE reform and the rapid development of private enterprises, there has been a large number of assets, restructuring, mergers and other business expansion in cross-industry, the emergence of a large number of Group companies. C
2、onglomerate form of organization and management of increasingly complex, diverse, competition and capital between enterprises operating in the context of broader expansion, capital movement time and space dramatically reduced, capital flows become more frequent. perfected in the market economic syst
3、em today, for the economic construction of the financial accounting model is also continuously developed, has appeared in the accounting system and the presence of centralized financial accounting system, these systems are both the product of a market economy, but also further promote the market eco
4、nomy. conglomerates centralized accounting system is in the business generated in the process of accounting development financial accounting services and supervision as one of the new financial management model, is increasingly being adopted by the Group companies, in corporate financial management
5、play an increasingly important role. I wish to group companies centralized accounting issues related to the Discussion for reference. Keywords: Enterprise Group centralized accounting First, the current group companies centralized accounting problems and the need for Enterprise groups have more leve
6、ls of management and more structured work activities, often using decentralized form to adapt to the uncertainty of the external environment. Corresponding, corporate accounting were usually divided by the accounting entity level accounting model, which reflects the breakdown by function layers, and
7、 continuously refine the management of ideas. Group to the centralized accounting: the relevant Group Company in accordance with national accounting system, with its own operating characteristics, to develop uniform methods of accounting, unified financial reporting process, a unified coding system
8、and a unified financial reporting system to ensure that all subsidiaries and comparable financial information and accounting statements of a high degree of consolidation and merger. Group would like to take to achieve the companys financial objectives, reduce internal financial information is not sy
9、mmetry, norms and behavior of the subsidiarys financial constraints, to effectively solve the agency conflict. Groups centralized accounting enterprises there are many problems: 1. Financial management, oversight has been weakened Centralized accounting, the two leaders of the unit that the parent o
10、r primary agency will check the accounting, no rigorous examination; unit reimbursement staff think they just cash the cashier and accounting documents to receive, reimbursement of the paper transfer member; and accounting center that the autonomy of the unit, its responsibilities in accounting, sup
11、ervision difficult. Thus, the accounting center and the summary report on the respective responsibilities of units had some vague ideas, resulting in a limbo phenomenon. This makes the Group companies centralized accounting of the secondary and tertiary units weak material management of property iss
12、ues more prominent, the checking of the current funds to clean up some relax. 2. Unit has been weakened internal control mechanism After the implementation of centralized accounting, the secondary and tertiary units canceled accounting, cashier, set up a reimbursement officer, responsible for the fi
13、nancial revenue and expenditure units daily, for billing, reimbursement, financial seal storage unit, purchase a variety of instruments responsible for the issuance of units of payment and payment receipts summary report of work, the original, respectively, by the accounting, treasury, bills become
14、incompatible duties undertaken by the administrator responsible for a lack of constraints in this part of the internal units. In addition the two , abolition of three units of accounting, treasury, the accounting and auditing are often the related reimbursement by the primary responsible person or s
15、taff to complete, while the primary staff person in charge or the reimbursement is often the managers of economic issues, the lack of oversight of the accounting unit this link. accounting center difficult or impossible to check the authenticity of the economic issues, which makes even more weak int
16、ernal supervision. higher authorities or their subordinate units of the special funds of funds management and supervision have also been weakened. 3. The basic units of internal control system does not meet the higher requirements Centralized accounting, the Groups business-to-the second, third or even four units and expenditure management. However, some units in addition to its own set of financial unlisted, subordinate units or departments are
