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本文介绍了南京长江油运公司会计集中核算、资金集中管理等方面的财务工作经验,阐述企业集团特别是处于发展、调整期的企业集团,在财务上应当更多地实施集权管理,适度集中财务资源,强化预算控制,以确保集团整体战略目标的实现。
This paper introduces the experience in financial accounting of Nanjing Yangtze River Shipping Company in terms of centralized accounting and centralized fund management. It expounds that the enterprise groups, especially those in the period of development and adjustment, should carry out centralized management more intensively and financially Resources and strengthen budget control to ensure the realization of the overall strategic objectives of the Group.