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论档案馆效益
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作者 张长海 许存芝 《陕西档案》 2001年第5期11-12,共2页
价值研究是作用研究的深化,效益研究又是价值研究的深化.效益是指:"劳动消耗与活动成果的关系"①,人类任何一项有目的的活动必然有投入(包括精力)与产出(包括作用),把它们进行比较就是效益.试想,档案馆世代长存(各朝代虽然史... 价值研究是作用研究的深化,效益研究又是价值研究的深化.效益是指:"劳动消耗与活动成果的关系"①,人类任何一项有目的的活动必然有投入(包括精力)与产出(包括作用),把它们进行比较就是效益.试想,档案馆世代长存(各朝代虽然史称不同)的原因是什么?答案肯定是档案馆的作用大于对它的投入.否则档案馆早就成为一个历史概念了.由于我国档案馆的公共性不强,因此往往重建设,轻服务;重规模,轻效益.故此,我国的档案馆效益普遍不高. 展开更多
关键词 档案馆效益 档案利用效益 内部管理效益 档案馆管理 经费管理 档案服务
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The application of industrial accounting in corporate finance industry
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作者 Qian WANG 《International Journal of Technology Management》 2015年第2期4-6,共3页
In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise' s development and survival; accounting plays an important role in enterprise management. The appear... In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise' s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China. 展开更多
关键词 industrial accounting BUSINESS Financial Management
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