价值创造型管理会计的实践——厦门航空“大财务”管理模式

发布时间：2018-04-17 00:12

本文选题：管理会计 + 价值创造　；参考：《财会月刊》2017年10期

【摘要】：管理会计工具的创新应用为我国企业增加效益、实现价值增值发挥了重要作用。厦门航空基于对财务价值创造的全新认识,从财务管理理念的提升入手,创新财务管理方式,在组织架构和财务管控上尝试"大财务"管理,逐步构建大财务管理模式,并从战略、经营、财务、风险四个方面着手参与企业各项经营管理活动以推动大财务管理模式的演进。厦门航空"大财务"管理模式的实践,为公司持续30年盈利发挥了重要作用。
[Abstract]:The innovative application of management accounting tools has played an important role in increasing the efficiency and realizing the value increment of Chinese enterprises.Based on the new understanding of the creation of financial value, Xiamen Airlines, starting with the promotion of the concept of financial management, innovates the mode of financial management, tries to manage "big finance" in the organizational structure and financial control, and gradually constructs the model of large financial management.And from the strategy, management, finance, risk four aspects to participate in the enterprise management activities to promote the evolution of large financial management model.Xiamen Airlines "big financial" management mode of practice, for the company's 30-year profit has played an important role.
【作者单位】：厦门国家会计学院;厦门大学管理学院;
【分类号】：F562.6;F560.68

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