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当前,我国航空制造企业做为国有企业改革的先驱力量,如何能在科研生产任务的完成过程中,达到权责明确和规范高效,使国有航空制造业企业具有国际竞争力,是企业经营者经营战略的重中之重。本文以现存航空制造企业为试点,探索建立了责任中心会计职能体系,并针对体系运用的优势和突出风险进行了阐述,以管理高效与利润实现为体系建设核心,进一步梳理了现代航空制造企业项目管理与财务管理体系间的辩证关系,以及有限人力资源下高效的体系运转方式。
At present, China’s aviation manufacturing enterprises as a pioneer in the reform of state-owned enterprises, how to accomplish the task of scientific research and production task to achieve clear and standardized power and efficiency, the state-owned aviation manufacturing enterprises with international competitiveness, is the business operators The most important strategy. In this paper, the existing aviation manufacturing enterprises as a pilot, explore the establishment of a responsibility center accounting system, and for the advantages of the system and highlight the risks were described in order to achieve management efficiency and profit as the core of system construction, further combing the modern aviation manufacturing project Management and financial management system of the dialectical relationship, as well as limited human resources efficient system operation mode.