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目前,有的企业在制定内部承包方案时,没有让财会部门参与。一是部分企业领导对财会部门的地位和作用认识不足;二是财会部门没有积极主动地要求参与,三是有的财会部门业务素质不高,未能得到企业的重视。企业内部承包是完善企业内部经营机制的系统工程,政策性强,涉及到企业内部各部门、各环节,哪一方面出现失误,都会给企业带来不利影响。因此,在制定企业内部承包方案时,必须组织企业各有关部门参与研究,才能制订出科学、先进、合理的承包方案,尤其是财会部门在这方面起着举足轻重的作用。这是因为:(1) 企业财会部门是
At present, some companies do not allow the accounting department to participate in the formulation of internal contracting programs. First, some business leaders have insufficient understanding of the status and role of the finance and accounting department; second, the accounting department has not actively asked for participation; and third, some accounting departments have low quality of business and have not been valued by enterprises. The internal contracting of enterprises is a systematic project to improve the internal management mechanism of enterprises. It is highly policy-oriented. It involves various internal departments and links in the enterprise. Any mistakes on one side will bring adverse influence to the enterprise. Therefore, when formulating internal contracting plans for enterprises, it is necessary to organize relevant departments of the enterprises to participate in the research in order to formulate scientific, advanced, and reasonable contracting programs. In particular, the accounting department plays a decisive role in this regard. This is because: (1) The corporate accounting department is