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加强会计管理将能增进企业的经济效益。为了使问题的讨论更为具体,本文将着重就企业会计中的“全面预算管理”为考察对象。二者关系的形成机制包括:企业会计对资金投入形成约束、企业会计对资金使用形成监管。增强二者关系稳定的措施包括:增强会计人员的岗位意识、建立多部门协同预算模式、有效创新资金的使用形式。
Strengthening accounting management will enhance the economic benefits of enterprises. In order to make the discussion of the issue more specific, this article will focus on “overall budget management” in enterprise accounting. The formation of the relationship between the two mechanisms include: corporate accounting constraints on capital investment, corporate accounting regulation of the use of funds. The measures to enhance the stability of the relationship between the two include: enhancing accounting staff awareness of positions, establishing a multi-departmental collaborative budget model and effectively innovating the use of funds.