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如何重造国企财会管理体制 被引量:1

How to Re-build Accounting Management System of State-owned Enterprises
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摘要 针对国企财会管理体制的现状,笔者提出必须从以公有制为主体的国情出发,通过对财会管理制度、机制、地位、人员等方面进行革命性的元素配置和制度创新,从财会领导机制、财会人员队伍、财会管理机制、财会管理体系四个方面入手,使国企财会体制能够促进企业的发展,以全新、科学、合理的现代企业制度来统理和理顺企业内部的各种关系,推动和促进国企尽快建立现代企业制度并释放出巨大潜能,以达到显著提高管理水平和经济效益,适应知识经济和经济全球化迫切要求的目的。 In the light of current situation of accounting management system of state - owned enterprises, beginning with our national conditions, the author points out we should carry out revolutionary element arrangement and system innovation in accounting management system, mechanism , position and personnel. We should put our hand to it from financial mechanism of leaders, personnel, management mechanism and management system so that accounting system of state - owned enterprises can facilitate the development of enterprises. Furthermore, we should try our best to deal well with all kinds of relations by using modern, new scientific and reasonable enterprise system in order to push forward the construction of modern enterprise system and improve management ability and economic effects and adapt to demands of knowledge economy and economy globalization.
作者 杨征宇
机构地区 广东工业大学
出处 《湖南广播电视大学学报》 2003年第3期58-59,共2页 Journal of Hunan Radio and Television University
关键词 WTO 国企 财会管理体制 WTO State - owned enterprises Accounting management system
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