东方股份有限公司会计集中核算优化研究工商管理专业论文.docxVIP

Abstract For the past few years, going with the deepening of economical system reform and the establishment of modern enterprise institution, a number of integrated enterprises innovated accounting management method and implement accountancy concentrates account. Accountancy Concentrates Account (ACA) of enterprises is an important part of the integrated enterprises financial management. Supporting by optimized network environment, enterprises can program their financial management. By this way, they can centralize the basic frame, checking substance, accounting strategy and accounting flow, and deliver the financial information on time, share information, centralize financial management, guarantee the information truly, accurately, completely and effectively. ACA makes the integrated enterprise achieving the target of financial central control to their sub company. The thesis study the Orient Company Ltd from business flow, financial organization and information system, analyze current management situation and existing problem of accounting centralization checking, propose solutions and optimized design. The study is helpful to great integrated group implement ACA under the new situation. The thesis includes 4 parts. The first parts arises the study purpose and meaning, introduces study current situation of the ACA domestic and abroad. The Second part introduces the current situation of ACA of Orient Company Ltd, point out some problems of Orient Company Ltd, such as excessive checking level, high performance cost, low management efficiency, duplicated checking function and weak system function, etc. The third part concentrates on the existing ACA management problems of the company, propose the solution such as perfecting the business flow, integrating financial organization, enhancing the support of information system optimizing design. The fourth part implements the elementary evaluation for the business flow, financial organization and the effect of information