管理会计工具方法助推国有企业“三去一降一补”的应用效果研究--以宝钢股份为例

Research on the Management Accounting Tools Boosting the“Three Removals,One Reduction and One Supplement”for State-owned Enterprises--Taking the Case of BaoGang as an example

结合管理会计工具方法和“三去一降一补”的相关理论,以宝钢股份为例,在分析宝钢股份对管理会计工具方法应用状况的基础上,提出对其管理会计工具方法在“三去一降一补”的应用效果研究进行评价,得出企业通过运用管理会计工具方法进行“三去一降一补”有利于提升企业的绩效结论,在总结宝钢股份的经验方法基础上,提出国有企业应用管理会计工具方法的实质性建议和措施。

Combined with management tools accounting methods and the"three to,one drop,one fill"theory,taking BaoGang as an example,and based on management accounting tools Methods situation to evaluate the effect of the application,obtain through the use of enterprise management tools accounting method and enhance enterprise performance conclusion,we can summarize the empirical method BaoGang proposed.By the above analysis,we can provide substantive proposals to state-owned enterprises.