水利施工企业如何发挥会计系统的管理作用

Function of Accounting System in Water-Resource Construction Enterprises

一个企业的会计系统的作用是否能得到充分地发挥,对该企业的经济效益有着十分关键的作用。这里试图从内部经营管理机制与会计系统的关系入手,提出看法和建议:加强财务管理是解决资金短缺的重要手段,采取项目法进行成本管理核算是完善内部经营管理机制和强化会计系统的经济管理作用的根本。

The accounting system of an enterprise plays an important role in its economic return. However a durative increase in the operation cost of water conservancy engineering companies awoke the attention of their management. Based on the analysis on their internal management, the paper attempts to make clear the relationship between management system and accounting system in such companies..The author believes the importance of financial management to internal capital shortage and the necessity of the application of project method to cost management.