河北联通的业财融合实践
发布时间：2018-10-30 07:29
【摘要】：业财融合是管理会计的重要内容,财务与业务活动的有机融合是核算型会计向价值创造型管理会计转型的关键。河北联通开展业财融合的具体做法包括:确定业财融合的目标;调整财务组织架构;建立"管理会计"加"财务共享中心"管理模式;明确财务共享中心的建设路径和专业财务的建设路径。
[Abstract]:The integration of industry and finance is an important part of management accounting, and the organic integration of financial and business activities is the key to the transition from accounting to value creation management accounting. The concrete methods of Hebei Unicom to carry out the integration of industry and finance include: to determine the target of the integration of industry and finance; to adjust the financial organization structure; to establish the management mode of "management accounting" and "financial sharing center"; Clear financial sharing center construction path and professional financial construction path.
【作者单位】： 上海国家会计学院;
【分类号】：F626.115
本文编号：2299348
[Abstract]:The integration of industry and finance is an important part of management accounting, and the organic integration of financial and business activities is the key to the transition from accounting to value creation management accounting. The concrete methods of Hebei Unicom to carry out the integration of industry and finance include: to determine the target of the integration of industry and finance; to adjust the financial organization structure; to establish the management mode of "management accounting" and "financial sharing center"; Clear financial sharing center construction path and professional financial construction path.
【作者单位】： 上海国家会计学院;
【分类号】：F626.115
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