摘要
工业企业会计管理工作关系到企业的发展,当前的会计核算模式已经无法适应工业企业发展的需要。我们需要建立会计集中核算制度,提高工业企业会计管理水平,促使降低生产经营成本。涉及资金利用问题企业的可持续发展,资金利用率是会计工作的重要内容。工业企业需要实现从资金会计核算向会计监督管理转变,从根本上提升会计管理水平。
Management of industrial enterprises in accounting related to the business development, the current accounting model is unable to adapt the needs of industrial enterprises. We need to estaldish the centralized accounting system, to improve the management level of industrial enterprises, to promote lower costs. Utilization of the funds of industrial enterprises related to the sustainable development. Capital utilization rate is an important part of accounting. Industrial companies need to achieve a transformation from accoumting of funds to accounting supervision and manangement. Fundamentally enhance the accounting management.
出处
《上海市经济管理干部学院学报》
2012年第5期38-41,共4页
Journal of Shanghai Economic Management College
关键词
工业企业
会计
集中核算
industrial enterprises
accounting
centralized accounting