發(fā)布時(shí)間：2018-05-09 01:11

  本文選題：財(cái)務(wù)共享服務(wù) + 信息服務(wù)業(yè)��； 參考：《財(cái)務(wù)與會(huì)計(jì)》2017年05期

【摘要】：正1.財(cái)務(wù)共享服務(wù)增加了信息服務(wù)企業(yè)集團(tuán)的管控力度。建立財(cái)務(wù)共享服務(wù)中心后,各個(gè)預(yù)算責(zé)任主體的基礎(chǔ)核算上移到集團(tuán)總部,通過預(yù)算系統(tǒng)與核算系統(tǒng)的聯(lián)動(dòng),可以生成實(shí)時(shí)預(yù)算執(zhí)行報(bào)表,提高了集團(tuán)總部對(duì)于分支主體預(yù)算執(zhí)行情況的掌握程度。與此同時(shí),通過信息技術(shù),預(yù)算管理可以大幅深入和細(xì)化。從預(yù)算指標(biāo)來看,可以擴(kuò)展到各個(gè)明細(xì)科目,甚至可以具體到某張會(huì)計(jì)憑證;從預(yù)算主體來看,可以擴(kuò)展到分支主體的二級(jí)部門,乃至于具體某位員工。
[Abstract]:Regular 1. Financial sharing services increased the management and control of information services enterprise groups. After the establishment of the financial sharing service center, the basic accounting of each budget responsibility subject is moved to the headquarters of the group. Through the linkage between the budget system and the accounting system, the real-time budget execution report can be generated. Improved the group headquarters for the branch of the main budget implementation of the degree of mastery. At the same time, through information technology, budget management can be greatly in-depth and detailed. From the point of view of budget indicators, it can be extended to each subtitle, or even to a certain accounting voucher; from the perspective of budget main body, it can be extended to the secondary department of the branch main body, and even to a specific employee.
【作者單位】： 中國銀聯(lián)股份有限公司;
【分類號(hào)】：F719;F715.5
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本文編號(hào)：1863904