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水利施工企业如何发挥会计系统的管理作用
引用本文:陈和平. 水利施工企业如何发挥会计系统的管理作用[J]. 经济经纬, 2004, 0(4): 80-82
作者姓名:陈和平
作者单位:河南省水利第二工程局,河南,郑州,450000
摘    要:一个企业的会计系统的作用是否能得到充分地发挥,对该企业的经济效益有着十分关键的作用。这里试图从内部经营管理机制与会计系统的关系入手,提出看法和建议:加强财务管理是解决资金短缺的重要手段,采取项目法进行成本管理核算是完善内部经营管理机制和强化会计系统的经济管理作用的根本。

关 键 词:会计系统  内部经营管理机制  经济效益  项目法
文章编号:1006-1096(2004)04-0080-03
修稿时间:2004-03-25

Function of Accounting System in Water - Resource Construction Enterprises
CHEN He-ping. Function of Accounting System in Water - Resource Construction Enterprises[J]. Economic Survey, 2004, 0(4): 80-82
Authors:CHEN He-ping
Abstract:The accounting system of an enterprise plays an important role in its economic return. However a durative increase in the operation cost of water conservancy engineering companies awoke the attention of their management. Based on the analysis on their internal management, the paper attempts to make clear the relationship between management system and accounting system in such companies..The author believes the importance of financial management to internal capital shortage and the necessity of the application of project method to cost management.
Keywords:accounting system  internal management system  economic return  project method
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