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开滦集团公司当前进行的专业化重组工作,是一项庞大的改革系统工程,由于管理体制的变革,特别是在新旧两种管理体制交替的磨合阶段,重组效果的显现也必然要经历一个循序渐进的过程。如何做实专业化公司,并尽快克服专业化重组过程中出现的新矛盾、新问题,本文结合企业发展的实际,创造性地提出了从强化管理会计职能人手建立预算管理、内部控制、会计核算、绩效考核“四位一体”的运行机制,意在推进改革的进程,提高企业的整体效益。一、管理会计与“四位一体”运行机制的优越性管理会计的职能是为满足企业内部管理、控制、监督和决策的需要服务,它注视市
Kailuan Group, the current specialization of the restructuring work is a huge system of reform projects, due to changes in the management system, especially in the old and new management system of the alternating run-in stage, the reorganization effect of the inevitable to go through a gradual the process of. How to establish a specialized company as soon as possible and overcome the new contradictions and problems that arise during the process of specialization and reorganization as soon as possible, this paper creatively put forward suggestions to strengthen the management of accounting functions, establish budget management, internal control, accounting, Performance evaluation “Four in One ” operating mechanism, intended to promote the reform process and improve the overall efficiency of enterprises. First, the management accounting and “four in one ” operating mechanism of the superiority of management The function of accounting is to meet the needs of enterprise internal management, control, supervision and decision-making services, it is concerned about the city