摘要
从国有企业实行公司制以后,形成母子公司体制的实际出发,论述了如何在保证各子、分公司积极主动进入市场,创造经济效益的同时,通过各种措施保证企业对所有资金实现集中调度和使用,杜绝资金帐外循环现象的继续发生,避免各子、分公司的某些不轨经营者谋取自身利益,从而保证企业的整体效益。
After state - owned enterprise implementing joint stock company system forms general company and branches, This paper started with this actual situation discusses how to guarantee each actively enter into market to create economic benefit, simultaneously guarantee whole funds centralized use and dispatch, which stops funds out side count to circle, which avoid the manager against law or discipline to seek self - benefit , so guarantees enterprise complete benefit,
出处
《机械管理开发》
2001年第4期6-8,共3页
Mechanical Management and Development
关键词
财务管理体制
会计核算
资金周转
资金管理
国有企业
Financial affairs management system, Small treasury, Accountant counting, Funds circulating