| 谈管理会计在校企改制后的运用 |
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| 引用本文： | 崔俊岭.谈管理会计在校企改制后的运用[J].科技情报开发与经济,2006,16(15):249-250. |
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| 作者姓名： | 崔俊岭 |
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| 作者单位： | 太原理工大学产业处,山西,太原,030024 |
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| 摘 要： | 在校企改制的过程中有意识地把产业系统的财务会计提升为管理会计,成立计划投资部门专门负责企业的财务管理,推行全面预算和财务分析,不仅十分必要,也与学校深化企业改革,建立现代企业制度的目标相吻合。
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| 关 键 词： | 校企改制 财务会计 管理会计 |
| 文章编号： | 1005-6033（2006）15-0249-02 |
| 收稿时间： | 2006-03-30 |
| 修稿时间： | 2006年3月30日 |
Talking about the Application of the Management Accounting after the Reform of the University-run Enterprises |
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| CUI Jun-ling.Talking about the Application of the Management Accounting after the Reform of the University-run Enterprises[J].Sci-Tech Information Development & Economy,2006,16(15):249-250. |
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| Authors: | CUI Jun-ling |
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| Institution: | CUI Jun-ling |
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| Abstract: | In the course of the reform of university-run enterprises,lifting the financial accounting of the industrial system up to the management accounting consciously,establishing the planning and investing departments to be responsible for the financial management of the enterprise,and promoting the overall budget and financial analysis are not only very necessary but also identical to the targets of deepening the reform of the enterprise and constructing the modern enterprise system. |
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| Keywords: | reform of university-run enterprise financial accounting management accounting |
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