| 我国西部企业财务管理机构设置分析 |
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| 引用本文： | 刘芳云.我国西部企业财务管理机构设置分析[J].西安财经学院学报,2001,14(6):33-35. |
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| 作者姓名： | 刘芳云 |
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| 作者单位： | 陕西省信友进出口公司,陕西西安,710002 |
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| 摘 要： | 目前,西部企业财务管理机构有三种模式,即以会计为轴心的模式,与会计核算机构分立并行的模式和独立公司型模式.其中模式2将会被改制后的西部企业广泛采用.在这种模式下,财务管理机构专施筹资、投资、分配和组织资金之职,该机构内部可设立规划部、经营部和信贷部等职能部门或岗位.
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| 关 键 词： | 西部 财务管理 机构设置 企业管理 管理模式 |
| 文章编号： | 1008-1097(2001)06-0033-03 |
| 修稿时间： | 2001年10月20 |
On the Set-up of Business Financial Administrative Organizations in the Western Regions |
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| LIU Fang-yun.On the Set-up of Business Financial Administrative Organizations in the Western Regions[J].Journal of Xi‘an Institute of Finance & Economics,2001,14(6):33-35. |
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| Authors: | LIU Fang-yun |
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| Abstract: | Presently there exist three types of business financial administrative organizations in China's western regions: the accountant oriented model, the model of independent business accounting and independent cooperate model. Of the three models the second would be widely used by the rearranged business in the western regions. The financial administrative organizations, under such a model, will find their functions in fund accommodation, investment, fund allocation and organization, and can have such subsidiaries as departments of planning, business, and credit. |
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| Keywords: | Western regions Financial administrative Organizations Enterpise management Management model |
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