摘要
随着时代的进步,以数据核算为主的传统会计已经不能满足企业的发展需求,管理会计的优势日益凸显。业财融合作为管理会计的核心,对企业的高质量发展提供了新的对策。海尔集团作为家电行业内较早开始实施业财融合的龙头企业,其业财融合的措施具有较强的实践意义。现通过分析其在企业管理时采用的促进业财融合的各类途径,以期为其他企业提供借鉴。
With the progress of the times,the traditional accounting based on data accounting has been unable to meet the development needs of enterprises.The advantage of management accounting is becoming more and more prominent.As the core of management accounting,industry-property integration provides new countermeasures for the high-quality development of enterprises.As a leading enterprise in the home appliance industry,Haier Group began to implement industry-property integration earlier,and its measures of industry-property integration are of high practical significance.This paper analyzes all kinds of ways it took to promote the integration of industry and property in enterprise management,in order to provide reference for other enterprises.
作者
任硕
薄建奎
Ren Shuo;Bo Jiankui(Business School,Qingdao University of Technology,Qingdao Shandong 266000)
出处
《北方经贸》
2022年第9期129-133,共5页
Northern Economy and Trade
基金
山东省研究生教育教学改革研究项目(SDYJG19093)。
关键词
业财融合
管理会计
人单合一
industry-property integration
managerial accounting
integrating order with personnel