Creative Reseach On Design And Implementation Of Centralized Accounting System Of Cnpc Daqing Petroleum

Daqing Petroleum Administration Bureau (hereafter refers to as administration bureau) is China National Petroleum Corporation subordinate's extra large type state-owned enterprise group, and since 1949 has been found in Daqing Oilfield, China's economic development, and promoting regional prosperity and have made important contributions, financial management in the enterprise the development of the Group has played an important role. With the increasingly fierce market competition and continued restructuring of enterprises, enterprise groups's accounting for more than the main body, chain length, accounting for the complex, information lag and other issues prominent can no longer meet the production and operation, management needs, which require the Administration Bureau to change its traditional 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 type of enterprise financial management model, is increasingly being adopted by enterprise groups, and in corporate financial management play an increasingly important role.This article first centralized accounting of the research background, purpose and meaning, status and foreign researchers conducted a comprehensive review; Secondly, the Group's financial management enterprise model, centralized accounting model and related theories elaborated, pointing out that the implementation of enterprise groups, centralized accounting necessity; third, combined with the actual situation of the Administration Bureau on the traditional accounting problems and causes of the analysis; fourth, for the causes, from the organizational structure, standardization, business processes, reporting procedures, etc. to focus on accounting accounting system design; Fifth, given the centralized accounting system for the implementation of the program, analyzes and summarizes the centralized accounting system for the application of results, to effectively meet the modern enterprise group financial management and market competition needs, At the same time, pointed out that the existence of centralized accounting Some of the main problems and solutions; and finally, pointing out that the implementation of the centralized accounting needs of the organization, systems, auditing, and provide incentive and restraint in order to ensure the smooth implementation of centralized accounting.