發(fā)布時間：2018-04-17 00:12

  本文選題：管理會計 + 價值創(chuàng)造��； 參考：《財會月刊》2017年10期

【摘要】：管理會計工具的創(chuàng)新應(yīng)用為我國企業(yè)增加效益、實現(xiàn)價值增值發(fā)揮了重要作用。廈門航空基于對財務(wù)價值創(chuàng)造的全新認識,從財務(wù)管理理念的提升入手,創(chuàng)新財務(wù)管理方式,在組織架構(gòu)和財務(wù)管控上嘗試"大財務(wù)"管理,逐步構(gòu)建大財務(wù)管理模式,并從戰(zhàn)略、經(jīng)營、財務(wù)、風(fēng)險四個方面著手參與企業(yè)各項經(jīng)營管理活動以推動大財務(wù)管理模式的演進。廈門航空"大財務(wù)"管理模式的實踐,為公司持續(xù)30年盈利發(fā)揮了重要作用。
[Abstract]:The innovative application of management accounting tools has played an important role in increasing the efficiency and realizing the value increment of Chinese enterprises.Based on the new understanding of the creation of financial value, Xiamen Airlines, starting with the promotion of the concept of financial management, innovates the mode of financial management, tries to manage "big finance" in the organizational structure and financial control, and gradually constructs the model of large financial management.And from the strategy, management, finance, risk four aspects to participate in the enterprise management activities to promote the evolution of large financial management model.Xiamen Airlines "big financial" management mode of practice, for the company's 30-year profit has played an important role.
【作者單位】： 廈門國家會計學(xué)院;廈門大學(xué)管理學(xué)院;
【分類號】：F562.6;F560.68

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本文編號：1761190