企业集团的会计控制理论与实务探讨

随着现代市场经济的建立与完善,我国企业集团已进入一个迅速发展的时期,企业集团数量的不断增加对经济发展的促进作用也在日益增强。然而,在企业集团的健康发展过程中也存在着许多问题与隐患。历史已证明,经济越发展,会计越重要。同样,企业集团作为一种复杂的组织形式,在其运作的过程中应充分发挥会计的控制作用与管理功能。从目前众多企业集团成功与失败的经验可以看出,只有那些具有良好的财务控制功能、合理的业绩考核体系、顺畅的监督调节机制的企业集团,才能发挥集团资源的综合优势,使企业集团走上不断发展的道路。

Reserch on the Accounting Control of the Enterprise Group in Theory and Practice

With the development and perfection of modern market economy,Chinese enterprise group has entered a stage of rapid development,its number creasing quickly,its promoting function in the economic development enhancing increaingly.However,problems and hidden dangers still exist in the healthy development of enterprise groups.As is proved by history,the more quickly the economy develops,the more important accounting control is.It's the same with enterprise groups,a complex type of organizations.In the operation of enterprise groups,the control and administrative function of accounting should also be given fully play.From the success and failure of numerous enterprisegroups,we can see that only the enterprise groups with good financial control function,a reasonable achielement assessing system and a smoth monitoring and regulating mechanism can bring the comprehensive advantage of the group to full play and enable the group to develop constantly.