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【编者按】随着我国改革开放进程的加快,管理会计已被越来越多的企业所接受。从大型国有企业到众多的上市公司和大型民营企业,均在管理会计的运用和实践中积累了丰富的经验。作为一家有着近30年历史的民营企业集团,传化集团有限公司(以下简称传化集团)将先进的管理会计理念和方法与企业实践相结合,走出了一条有传化特色的管理会计创新之路。本期专题我们就来关注“传化集团的管理会计创新与实践”:明确提出“企业管理以财务管理为中心”的管理理念,并在集团内得到切实的应用和深入的贯彻执行,在准确定位集团功能和
[Editor’s note] With the acceleration of China’s reform and opening up, management accounting has been accepted by more and more enterprises. From large state-owned enterprises to a large number of listed companies and large private-owned enterprises, they have accumulated rich experience in the application and practice of management accounting. As a nearly 30-year-old private enterprise group, Chuanhua Group Co., Ltd. (hereinafter referred to as Chuanhua Group) combines advanced management accounting concepts and methods with business practices to emerge as an innovative management accounting innovation road. In this issue, we focus on “Management Group of accounting innovation and practice”: “Clearly put forward the” management of enterprises to focus on financial management, "the management philosophy, and in the group have been effectively applied and thoroughly implemented Implementation, accurate positioning of the group functions and