從精細(xì)化財務(wù)管理到大財務(wù)管控——廈門航空管理會計實踐
發(fā)布時間：2019-05-19 08:18
【摘要】：正1998年,受亞洲金融危機(jī)影響,中國民航首次出現(xiàn)全行業(yè)大面積虧損,廈門航空有限公司(以下簡稱廈航)雖然沒有虧損,但盈利減少且淡季來臨一個月就損失幾千萬元的情況讓公司上下都感到了危機(jī)。在此背景下,廈航提出了精細(xì)化財務(wù)管理理念,即"財務(wù)工作職能從記賬核算型向經(jīng)營管理型轉(zhuǎn)變,財務(wù)工作作風(fēng)從機(jī)關(guān)
[Abstract]:In 1998, under the influence of the Asian financial crisis, civil aviation of China recorded a large loss in the whole industry for the first time. Xiamen Airlines Co., Ltd. (hereinafter referred to as Xiamen Airlines) did not lose money. But the decline in profits and the loss of tens of millions of yuan in the coming month of the off-season made the company feel a crisis. In this context, Xiamen Airlines put forward the concept of fine financial management, that is, "the function of financial work has changed from accounting to management, and the style of financial work has changed from the organ."
【作者單位】： 廈門航空有限公司;
【分類號】：F560.68;F562.6
[Abstract]:In 1998, under the influence of the Asian financial crisis, civil aviation of China recorded a large loss in the whole industry for the first time. Xiamen Airlines Co., Ltd. (hereinafter referred to as Xiamen Airlines) did not lose money. But the decline in profits and the loss of tens of millions of yuan in the coming month of the off-season made the company feel a crisis. In this context, Xiamen Airlines put forward the concept of fine financial management, that is, "the function of financial work has changed from accounting to management, and the style of financial work has changed from the organ."
【作者單位】： 廈門航空有限公司;
【分類號】：F560.68;F562.6
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