Creative Reseach on Design and Implementation of Centralized Accounting System of Cnpc Daqing Petroleum
|School||Harbin Institute of Technology|
|Keywords||Enterprise Group Centralized accounting Financial Management|
Daqing Petroleum Administration Bureau ( hereinafter referred to as the Authority ) is a subsidiary of China National Petroleum Corporation 's large state-owned enterprise group, since 1949 since the discovery of Daqing Oilfield , the country's economic development and promoting regional prosperity and make an important contribution to financial management in the enterprise Group's development has played an important role. With the increasingly fierce market competition and the ongoing restructuring of enterprises , enterprise groups accounting body more, chain length, complex accounting , information lag and other issues come out, can not meet the production and operation , management needs , which requires that the Authority must change the traditional the accounting model , the use of advanced management ideas and techniques to achieve a high degree of accounting information integration and sharing , to provide timely , accurate and complete accounting information for business management decision-making to provide strong support . Centralized accounting is a new enterprise group finance management, more and more enterprises are being adopted by the Group and in corporate financial management plays an increasingly important role. This article first centralized accounting background, purpose and significance of research status was reviewed ; Secondly, the business group's financial management, centralized accounting model and related theories elaborated , noting that the implementation of the centralized accounting Enterprise Group necessity ; third , combined with the actual situation of the Authority , the traditional accounting problems and causes are analyzed ; Fourth , the causes for the problem , from the organizational structure , standardized business processes, such as the accounting centralized reporting process accounting system design ; Fifth, given the centralized accounting system implementation plan, analyze and summarize the centralized accounting system, the application effect , to effectively meet the modern enterprise group financial management and market competition , meanwhile, pointed out that the existence of centralized accounting Some of the main problems and solutions ; finally, that the implementation of the centralized accounting needs in the organization , systems, auditing and the incentive to provide assurance to ensure the smooth implementation of the centralized accounting .