从精细化财务管理到大财务管控——厦门航空管理会计实践
发布时间：2019-05-19 08:18
【摘要】：正1998年,受亚洲金融危机影响,中国民航首次出现全行业大面积亏损,厦门航空有限公司(以下简称厦航)虽然没有亏损,但盈利减少且淡季来临一个月就损失几千万元的情况让公司上下都感到了危机。在此背景下,厦航提出了精细化财务管理理念,即"财务工作职能从记账核算型向经营管理型转变,财务工作作风从机关
[Abstract]:In 1998, under the influence of the Asian financial crisis, civil aviation of China recorded a large loss in the whole industry for the first time. Xiamen Airlines Co., Ltd. (hereinafter referred to as Xiamen Airlines) did not lose money. But the decline in profits and the loss of tens of millions of yuan in the coming month of the off-season made the company feel a crisis. In this context, Xiamen Airlines put forward the concept of fine financial management, that is, "the function of financial work has changed from accounting to management, and the style of financial work has changed from the organ."
【作者单位】： 厦门航空有限公司;
【分类号】：F560.68;F562.6
[Abstract]:In 1998, under the influence of the Asian financial crisis, civil aviation of China recorded a large loss in the whole industry for the first time. Xiamen Airlines Co., Ltd. (hereinafter referred to as Xiamen Airlines) did not lose money. But the decline in profits and the loss of tens of millions of yuan in the coming month of the off-season made the company feel a crisis. In this context, Xiamen Airlines put forward the concept of fine financial management, that is, "the function of financial work has changed from accounting to management, and the style of financial work has changed from the organ."
【作者单位】： 厦门航空有限公司;
【分类号】：F560.68;F562.6
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