| 加快推广应用责任会计提高企业经营管理水平 |
| |
| 引用本文： | 朱利民.加快推广应用责任会计提高企业经营管理水平[J].苏州市职业大学学报,2004,15(4):44-46. |
| |
| 作者姓名： | 朱利民 |
| |
| 作者单位： | 江苏开元国际集团无锡泽华经贸有限公司,财务部,江苏,无锡,214005 |
| |
| 摘 要： | 推广应用责任会计是强化管理、提高效率的重要措施，其关键在于划分好责任中心，确定目标与责任，适当授权以及科学考核绩效。目前责任会计的推广应用还有许多制约因素，因此，要统一思想，充分认识推广应用责任会计的重要意义；深化改革，加快建立现代企业制度；科学设置，建立符合企业特点的责任会计体系；强化建设，提高会计体系的整体水平；不断完善，充分放大责任会计的积极作用。
|
| 关 键 词： | 企业管理 责任会计 作用 制约分析 推广应用 |
| 文章编号： | 1008-5475(2004)04-0044-03 |
| 修稿时间： | 2004年9月7日 |
Accelerating applying popularizing activity accounting to improve enterprise management |
| |
| ZHU Li-min.Accelerating applying popularizing activity accounting to improve enterprise management[J].Journal of Suzhou Vocational University,2004,15(4):44-46. |
| |
| Authors: | ZHU Li-min |
| |
| Abstract: | Applying and popularizing activity accounting is an important measure to improve the efficiency and strengthen the management, of which the key point is to divide the responsibility center, set up target and responsibility, proper authorization and assess the performance scientifically. At present stage, there are still some factors which restrict the spreading of activity accounting. Therefore, we shall unify our thoughts to realize the importance of the spreading of activity accounting, deepen the reformation to establish modern enterprise system, scientifically set-up and establish activity accounting system which confirm to the characteristics of the enterprise, improve the whole level of accounting system and constantly improve and amplify the positive effects of activity accounting. |
| |
| Keywords: | enterprise management activity accounting effect constraint analysis applying popularizing |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
