中国饲料2024,Issue(22) :105-108.DOI:10.15906/j.cnki.cn11-2975/s.20242227

业财融合视角下饲料企业会计集中核算的利弊分析及优化研究

Analysis and optimization research on the advantages and disadvantages of centralized accounting of feed enterprises from the perspective of industry-financial integration

刘炎
中国饲料2024,Issue(22) :105-108.DOI:10.15906/j.cnki.cn11-2975/s.20242227

业财融合视角下饲料企业会计集中核算的利弊分析及优化研究

Analysis and optimization research on the advantages and disadvantages of centralized accounting of feed enterprises from the perspective of industry-financial integration

刘炎1
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作者信息

  • 1. 周口职业技术学院经济与管理学院,河南周口 466000
  • 折叠

摘要

业财融合强调了经济业务活动与财会工作的有机结合,特别是面对饲料企业复杂的组织结构,在业财融合视角下推行会计集中核算,能切实保证会计信息质量,降低饲料企业运营成本,提高财会工作效率.但从实际情况看,会计集中核算也存在一定弊端.因此,本文从饲料企业会计集中核算的利弊角度出发,针对弊端提出优化建议,以便饲料企业更好地开展财会工作,进一步强化财会工作的监督核算职能.

Abstract

The integration of industry and finance emphasizes the organic combination of economic business activities and financial accounting work,especially in the face of the complex organizational structure of feed enterprises,the implementation of centralized accounting from the perspective of industry and finance integration can effectively ensure the quality of accounting information,reduce the operating costs of feed enterprises,and improve accounting efficiency. However,judging from the actual situation,centralized accounting also has certain disadvantages. Therefore,from the perspective of the advantages and disadvantages of centralized accounting of feed enterprises,this article puts forward optimization suggestions for the disadvantages,so that feed enterprises can better carry out financial accounting work and further strengthen the supervision and accounting function of financial accounting work.

关键词

业财融合/饲料企业/会计集中核算/利弊分析/优化建议

Key words

industry-financial integration/feed enterprise/centralized accounting/the advantages and disadvantages/optimization suggestions

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出版年

2024
中国饲料
中国饲料工业协会

中国饲料

北大核心
影响因子:0.577
ISSN:1004-3314
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