摘要
在市场经济条件下 ,加强企业的财务会计管理 ,具有十分重要的意义。本文从以下几个方面 ,对企业的财会管理工作进行了阐述。首先 ,应该分设财务与会计组织机构 ,提高财会组织在企业管理中的地位 ;其次 ,要充分发挥其综合性管理职能 ;第三 ,要完善其监督职能 ;第四 ,加强会计队伍建设。只有这样 ,企业才能在激烈的市场竞争中掌握主动 ,立于不败。
It has an important significance to enhance the management of the business financial account under the market ecomony. The paper states the financial management as follows: First, we should raise the status of the financial organization in the business management by establishing the finance and account organization institution respectively; Second, we should give it full scope for its comprehensive management function; Third, its supervived function must be enhanced; Forth, strenghthen the construction of the ranks of accounts. Only by those, Can the business grasp the initiativity in the market competence and win .
出处
《佳木斯大学社会科学学报》
2001年第1期27-28,共2页
Journal of Social Science of Jiamusi University